City Manager's Report, September 2025

Summary Financial Statement of Revenues and Expenditures Sep-25 Unaudited Spent YTD 25.00% FISCAL YEAR ENDING 06/30/2025 Year-To-Date bv Amount Variance ~ccouni Description BUDGET I FY 2025 ~ FY 2026 YTD I Avg Yr% 110 REVENUES 31100 Property Taxes 6,751,333 0 0 0.00% 25.00% 31200 Property Taxes (Delinquent) 400,000 101,163 206,363 51.59% 25.00% 31610 Local Sales Tax - Co. Trustee 4,990,000 778,519 864,582 17.33% 25.00% 31611 Incremental State Sales Tax 8,400,087 7,900,087 8,573,548 102.06% 25.00% 31710 Wholesale Beer Tax 421,343 80,830 69,737 16.55% 25.00% 31800 State Net Allocation 400,000 14,626 11,921 2.98% 25.00% 31810 Minimum Business Licenses 10,000 1,034 183 1.83% 25.00% 31824 Solictors Permit 0 0 0 2.75% 25.00% 31827 5% State Commission 40,000 547 1,102 1.49% 25.00% 31912 Cable TV Franchise Tax 180,000 0 0 0.00% 25.00% 31961 Liens Collected by Trustee 32,000 3,951 950 2.97% 25.00% 32120 Wrecker Licenses 350 0 0 0.00% 25.00% 32200 Alcoholic Beverage Tax 260,000 43,400 27,290 10.50% 25.00% 32210 Beer Licenses & Etc. 9,500 456 150 1.58% 25.00% 32220 Liquor Licenses 3,500 0 2,900 82.86% 25.00% 32225 Fireworks Fees/Permits 3,000 0 0 0.00% 25.00% 32226 Annual Fireworks Permit Fee 300 0 0 0.00% 25.00% 32227 Vacation Rental Fee 0 0 0 0.00% 25.00% 32610 Building Permits 225,000 28,200 43,093 19.15% 25.00% 32615 Fire Preventions/Permits 1,000 1,090 725 72.50% 25.00% 32620 Electrical Permits 30,000 7,352 7,916 26.39% 25.00% 32630 Plumbing Permits 17,000 6,380 4,188 24.64% 25.00% 32640 Natural Gas Permits 2,000 309 378 18.90% 25.00% 32650 Excavating Permits 8,000 400 200 2.50% 25.00% 32660 Zoning Permits 3,000 1,450 '150 15.00% 25.00% 32671 Regular Sign Permits 3,000 543 615 20.50% 25.00% 32672 Temporary Sign Permits 300 0 0 0.00% 25.00% 32690 Plan Review Fees 100 0 0 0.00% 25.00% 32691 Tree Trimming Permits 100 0 10 30.00% 25.00% 32905 Other Code Fees 28,000 3,364 2,867 10.24% 25.00% 32960 Yard Sale Permits 200 30 50 25.00% 25.00% 32990 Mechanical Permits 20,000 4,674 4,615 23.08% 25.00% 33190 FEMA/TEMA 2021 0 0 0 0.00% 25.00% 33191 Appropriation St. of TN 300,000 300,000 300,000 100.00% 25.00% 33410 Police In-Service 37,600 0 0 0.00% 25.00% 33420 Police Bonus Sup. 30,400 30,400 0 0.00% 25.00% 33430 Fire In-Service 24,800 0 0 0.00% 25.00% 33490 Police Retention 12,000 0 0 0.00% 25.00% 33510 State Sales Tax 2,809,280 429,526 449,078 15.99% 25.00% 33511 Telecom Sales Tax 5,000 765 790 15.79% 25.00% 33512 Sportsbetting 45,000 9,788 11,118 24.71% 25.00% 33513 Occupcity Tax 1,500 264 177 11.79% 25.00% 33515 State Tax/Telecom 500 0 0 0.00% 25.00% 33520 State Income Tax 0 0 0 0.00% 25.00% 33530 State Beer Tax 9,663 0 0 0.00% 25.00% 33540 State Mixed Drink Tax ----- 125,000 20,798 24,354 19.48% 25.00% FISCAL YEAR ENDING 06/30/2025 Variance ~ccouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 33552 State City Streets 39,969 6,747 6,713 16.80% 25.00% 33591 TVA Gross Receipts 278,905 0 0 0.00% 25.00% 33593 Corporate Excise Tax 5,000 0 0 0.00% 25.00% 34121 Clerks' Fees - Business Tax 2,000 375 360 18.00% 25.00% 34211 Accident Report Charges 2,000 494 285 14.25% 25.00% 34212 DL Reinstatement Fee 2,000 0 50 2.50% 25.00% 34221 Ridgeside Contract 124,120 30,317 31,030 25.00% 25.00% 34231 Police Services 3,000 3,311 3,987 132.88% 25.00% 34314 Mowing 9,800 0 0 0.00% 25.00% 34500 Donations New Shelter 2,500 2,435 325 13.00% 25.00% 34515 Rabies/Spay 500 0 95 19.00% 25.00% 34516 Registration 500 155 1,275 255.00% 25.00% 34517 Adoption 1,500 75 2,525 168.33% 25.00% 34518 Board & Impound Fees 1,000 35 365 36.50% 25.00% 34520 A/S Donations-Designated 1,000 0 199 19.90% 25.00% 34641 Indoor Soccer Income 195,000 0 0 0.00% 25.00% 34642 Community Center Income 10,000 20,943 0 0.00% 25.00% 34643 Outdoor Soccer Fees 85,000 43,421 33,879 39.86% 25.00% 34644 Baseball Fees 41,550 10,445 13,238 31.86% 25.00% 34645 Softball Fees 28,510 13,685 10,938 38.36% 25.00% 34646 Gate 33,000 17,009 0 0.00% 25.00% 34648 Adult League - Softball 32,000 17,690 8,235 25.73% 25.00% 34649 Concerts/Events 10,000 6,514 0 0.00% 25.00% 34651 Arena 155,000 58,531 38,948 25.13% 25.00% 34652 Pavilion Rental 18,000 4,148 4,161 23.12% 25.00% 34653 Track Rental 2,000 645 530 26.50% 25.00% 34654 Field Rental 77,000 24,935 22,058 28.65% 25.00% 34655 Amphitheater 14,000 4,000 1,453 10.38% 25.00% 34656 Concessions 68,000 18,883 6,278 9.23% 25.00% 34657 Overnight - Rv Rental 22,000 9,315 6,580 29.91% 25.00% 34658 Tournament Team Fees 1,500 1,609 0 0.00% 25.00% 34712 Sponsorship/Parks & Rec 10,000 8,880 20,306 203.06% 25.00% 34720 Football Gate 5,000 0 0 0.00% 25.00% 34751 Basketball Gate 0 0 0 0.00% 25.00% 34742 Basketball Player Fees 0 0 0 0.00% 25.00% 34743 Football Player Fees 23,530 16,170 18,480 78.54% 25.00% 34744 Photography 0 0 0 0.00% 25.00% 34745 Vending/Concessions 8,000 1,736 1,785 22.31% 25.00% 34746 Cheerleading 3,700 2,750 1,760 47.57% 25.00% 34747 Rent-Arena Equipment 45,000 15,375 15,025 33.39% 25.00% 34749 Soccer Field Rentals 95,000 17,231 22,256 23.43% 25.00% 34751 Venue 1921 @ East Ridge 100,000 0 0 0.00% 25.00% 34760 Library Charges 1,000 197 461 46.09% 25.00% 34761 Library - Copies 1,000 128 168 16.80% 25.00% 34794 C Center M. Fees 500 265 0 0.00% 25.00% 35100 Court Fines & Costs 335,000 85,152 74,529 22.25% 25.00% 35110 Fortfeiture of Bond 0 0 32,929 0.00% 25.00% 35120 Public Defender Fees 0 0 0 0.00% 25.00% 35150 Diversion Filing 0 0 0 0.00% 25.00% 36100 Interest Earnings 20,000 11,877 29,789 148.94% 25.00% 36211 Rent - Cell Tower 12,925 3,231 4,131 31.96% 25.00% 36310 Sale of Land 0 0 0 0.00% 25.00% FISCAL YEAR ENDING 06/30/2025 Variance ~ccouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 36330 Sale Of Equipment 10,000 0 2,239 22.39% 25.00% 36350 Insurance Recoveries 50,000 22,717 11,906 23.81% 25.00% 36901 Pipes/Culverts 3,000 137 108 3.61% 25.00% 36902 Damages- Traffic C. 0 0 0 0.00% 25.00% 36903 Christmas Parade 500 30 10 2.00% 25.00% 36905 Police - Sale of Surplus 15,000 0 7,445 49.63% 25.00% 36906 Fire - Sale of Surplus 500 0 0 0.00% 25.00% 36932 Proceedds - Bond/Loan 156,000 0 161,600 103.00% 25.00% 36990 Miscellaneous Revenues 25,000 341 7,139 28.55% 25.00% 36992 Hamilton County 0 0 0 0.00% 25.00% 37200 AHO - Fines/Court Costs 500 424 0 0.00% 25.00% 37940 Transfer Inn 0 0 0 0.00% 25.00% Use of Fund Balance 0 507,307 0 0.00% 25.00% Total Revenues 27,827,365 10,762,679 11,214,919 40.30% 25.00% EXPENDITURES 41000 General Government 1,528,765 566,124 853,052 55.80% 25.00% 41100 Administrative 1,247,808 313,808 337,017 27.01% 25.00% 41111 City Council 101,261 47,211 44,828 44.27% 25.00% 41210 Municipal Court 397,730 97,474 105,456 26.51% 25.00% 41520 City Attorney 136,875 20,541 18,884 13.80% 25.00% 41800 Buildings & Grounds Maintenance 372,536 108,418 80,209 21.53% 25.00% 41900 City Hall Complex 56,600 19,001 16,611 29.35% 25.00% 42100 Police 2,615,465 1,555,387 1,275,504 48.77% 25.00% 42121 Criminal Investigation 1,227,676 223,789 239,374 19.50% 25.00% 42123 Patrol 2,824,636 746,115 618,926 21.91% 25.00% 42125 School Resource 365,095 51,110 31,286 8.57% 25.00% 42125 Traffic Division 350,038 17,997 81,969 23.42% 25.00% 42200 Fire Department 3,626,762 1,903,546 980,150 27.03% 25.00% 42400 Building/Planning/Zoning 651,330 165,533 178,532 27.41% 25.00% 43110 Highway And Street 735,223 119,306 284,177 38.65% 25.00% 43120 Traffic Control & Street Markers 323,360 80,960 78,010 24.12% 25.00% 43170 Transfer Station/Brush Pit/Fleet 13,800 14,001 1,897 8.53% 25.00% 44140 Animal Control 433,425 123,841 101,899 23.51% 25.00% 44410 Parks and Recreation 1,221,869 296,860 325,417 26.63% 25.00% 44420 Multi-Purpose Recreation Bldg 340,288 76,818 107,913 31.71% 25.00% 44430 Community Center 297,933 65,329 66,787 22.42% 25.00% 44440 Venue 1921 @ East Ridge 225,981 0 33,552 14.85% 25.00% 44450 McBrien Complex 7,650 348 2,807 36.70% 25.00% 44610 Soccer - Recreation 72,600 28,580 28,391 39.11 % 25.00% 44620 Soccer - Indoor 109,300 0 15 0.00% 25.00% 44630 Baseball/Softball 85,600 16,091 23,896 27.92% 25.00% 44640 Football/Cheer 32,450 11,582 13,789 42.49% 25.00% 44650 Adult Softball 39,350 16,210 13,473 34.24% 25.00% 44700 Basketball 0 0 0 0.00% 25.00% 44800 Libraries 315,624 63,400 83,835 26.56% 25.00% 44810 History Museum 860 240 178 20.70% 25.00% 46500 Community Development Proqrarns 100,000 0 3,315 3.32% 25.00% 47200 Economic Development 7,469,475 4,008,060 5,006,433 67.03% 25.00% 49100 Debt Service 0 0 0 0.00% 25.00% 49400 Capital Projects - Transfer Out 500,000 0 0 0.00% 25.00% Total Expenditures 27,827,365 10,762,679 11,037,583 39.66% 25.00% Total General Fund 0 177,396 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ~ccouni Description BUDGET I FY 2025 I FY2026 YTD jAvg Yr% 121 State Street Aid REVENUES 33450 State Grant - TIP Funds 0 0 0 0.00% 25.00% 33460 State Grant - HIP Funds 234,000 3,752 220 0.09% 25.00% 33550 2017 Gas Tax Improve 200,000 17,692 34,316 17.16% 25.00% 33551 State Gasoline And Motor Fuel Tax 570,000 40,205 98,773 17.33% 25.00% 33558 City Transport Mod Tax (Electric) 10,322 770 2,062 19.98% 25.00% 36100 Interest Earnings 200 9 13 6.32% 25.00% 36330 Sale of Equipment 0 0 0 0.00% 25.00% Use of Fund Balance 391,716 0 0 0.00% 25.00% Total Revenues and Other sourc. 1,406,238 62,428 135,384 13.34% 25.00% EXPENDITURES 43190 State Street Aid 1,406,238 53,431 38,434 2.00% 25.00% Total Expenditures 1,299,238 53,431 38,434 2.00% 25.00% Total State Street Aid Fund 0 81997 961950 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Accouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 122 Grant Fund REVENUES 33109 CSX Transportation Grant - 2022 0 0 0 0.00% 25.00% 33111 PEP Cyber Security Grant 0 0 0 0.00% 25.00% 33114 TML Driver Safety Grant 4,000 0 0 0.00% 25.00% 33120 TOOT 2015 Multi Modal Grant 0 0 0 0.00% 25.00% 33425 Aquatic Stream Clean Grant 1,000 0 0 0.00% 25.00% 33493 TML Safety Grant 3,000 0 0 0.00% 25.00% 36100 Interest Earnings 0 0 0 0.00% 25.00% 36420 Police Traffic Safety Grant 0 0 233 0.23% 25.00% 36421 TN AM Grants 0 0 0 0.00% 25.00% 36423 Animal Foundation Grants 425 0 0 0.00% 25.00% 36711 Safety Conservation Grant 4,000 0 0 0.00% 25.00% 36920 THS089-Police 0 0 0 0.00% 25.00% 36921 Homeland Security - Police 0 0 0 0.00% 25.00% 36922 Homeland Security - Fire 0 0 0 0.00% 25.00% 36925 Violent Crime Intervention Grant 0 0 0 0.00% 25.00% Use of Fund Balance 6,575 300 0 0.00% 25.00% Total Revenues and Other Sourc, 19,000 300 233 1.88% 25.00% EXPENDITURES 43150 Grants 19,000 300 0 0.00% 25.00% Total Expenditures 19,000 300 0 0.07% 25.00% Total Grant Fund 0 0 233 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Accouni Description BUDGET I FY2025 I FY 2026 YTD I Avg Yr% 126 DOJ Forfeiture Fund REVENUES 33197 Federal/State Grants 20,000 0 1 0.00% 16.67% Use of Fund Balance 0 0 9 0.00% 16.67% Total Revenues and Other Soum 20,000 0 10 0.00% 16.67% EXPENDITURES 42127 Drug/Law Enforcement 20,000 0 10 0.05% 16.67% Total Expenditures 20,000 0 10 0.05% 16.67% Total DOJ Forfeiture Fund 0 0 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Accouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 127 Drug Fund REVENUES 33197 Federal/State Grants 10,000 6,789 0 0.00% 25.00% 33560 Seized/Awarded by State 35,000 0 0 0.00% 25.00% 35200 Drug Fines 20,000 1,245 2,065 10.32% 25.00% 35400 Sale of Confiscated Property 0 0 0 0.00% 25.00% 36990 Misc. Revenues 0 0 0 0.00% 25.00% Use of Fund Balance 42,500 0 37,207 0.00% 25.00% Total Revenues and Other Sourc, 107,500 8,034 39,272 3.18% 25.00% EXPENDITURES 42129 Drug Investigation and Control 107,500 3,142 39,272 36.53% 25.00% Total Expenditures 107,500 3,142 39,272 36.53% 25.00% Total Drug Investigation Fund 0 4 892 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ~ccouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 130 Economic Development Fund REVENUE 31611 Inc. Sales Tax (BR) 7,419,475 0 5,000,000 67.00% 25.00% 33191 Direct App. - State 0 0 0 0.00% 25.00% 36100 Interest Earnings 0 0 0 0.00% 25.00% Transfer In 0 0 0 0.00% 25.00% Use of Fund Balance 0 0 0 0.00% 25.00% Total Revenues and Other Sourc, 7,419,475 0 5,000,000 67.00% 25.00% EXPENDITURES Economic Development 5,784,317 0 0 0.00% 25.00% Debt Payment 1,635,158 0 0 0.00% 25.00% Total Expenditures 7,419,475 0 0 0.00% 25.00% Total Economic Development Fund 0 0 5,000,000 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ~ccouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 131 Solid Waste Fund REVENUES 33190 FEMA/TEMA 2021 0 0 0 0.00% 25.00% 34415 Delinquent Fees 0 8,468 0 0.00% 25.00% 34416 Sanitation Fees 1,759,880 675 280 0.02% 25.00% 34418 Extra Cans 1,600 420 850 53.13% 25.00% 34420 Dumpster Rentals 6,500 1,800 1,380 21.23% 25.00% 34422 Recycling - Transfer Station 4,000 1,446 1,659 41.47% 25.00% 34426 Sale Of Mulch 100 40 0 0.00% 25.00% 34430 Refuse Collection And Disposal 1,000 295 1,032 103.19% 25.00% 36330 Sale of Equipment 0 0 0 0.00% 25.00% 36350 Insurance Recoveries 0 0 9,500 0.00% 25.00% 36350 Operating Transfers - Gen. Fund 0 0 0 0.00% 25.00% 36932 Bond Proceeds 244,000 0 238,400 97.70% 25.00% Use of Fund Balance 167,175 400,130 334,253 0.00% 25.00% Total Revenues and Other Sourc, 2,184,255 413,274 587,354 12.55% 25.00% EXPENDITURES 43200 Solid Waste 2,184,255 413,274 587,354 26.89% 25.00% Total Expenditures 2,184,255 413,274 587,354 26.89% 25.00% Total Solid Waste Fund 0 0 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ~ccouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 212 Debt Service Fund REVENUES 31920 Room Occupancy Tax 900,000 198,732 168,325 18.70% 25.00% 36100 Interest Earnings 135,000 32,695 44,357 32.86% 25.00% 37940 Transfer In 1,926,182 0 0 0.00% 25.00% Use of Fund Balance 0 367,512 412,136 0.00% 25.00% Total Revenues and Other Sourc 2,961,182 598,939 624,818 7.18% 25.00% EXPENDITURES 49111 Camp Jordan - Phase Two - 2020 144,744 0 0 0.00% 25.00% 49114 Refunding Bond Issue - 2021 641,213 0 0 0.00% 25.00% 49300 Series 2022 Bond Issue 725,576 479,503 519,124 71.55% 25.00% 4931 O 2015 - Exit One/Capital Projects 209,750 65,906 64,875 30.93% 25.00% 49320 Capital Projects - Series 2024 602,275 0 0 0.00% 25.00% 49410 Public Safety Capital Outlay Note 90,800 0 0 0.00% 25.00% 49411 Public Safety Capital Outlay Note 0 0 0 0.00% 25.00% 49412 Public Safety - Lease Purchase 43,795 0 40,819 93.21% 25.00% 49413 Public Safety - Capital Outlay Note 105,874 0 0 0.00% 25.00% 49414 Public Safety- Lease Purchase 53,530 53,530 0 0.00% 25.00% Total Expenditures 2,617,557 598,939 624,818 23.87% 25.00% Total TML Loan Fund 569,982 78,930 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance 1'ccouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 341 Capital Improvement Fund REVENUES 33113 LPRF 2024 - C. CENTER 632,500 1,250 18,440 2.92% 25.00% 33120 2015 Multi Modal 0 0 0 0.00% 25.00% 36100 Interest 300,000 105,115 54,855 18.28% 25.00% 36421 TN Am Water Grant 0 0 0 0.00% 25.00% 36915 Bond Proceeds 1,910,736 762,613 157,726 8.25% 25.00% 36990 Misc. Revenues 0 0 16,845 0.00% 25.00% 36992 Hamilton County 1,000,000 0 0 0.00% 25.00% 37940 Operating Transfers - Other Funds 500,000 0 0 0.00% 25.00% Use of Fund Balance 7,233,764 719,032 959,440 0.00% 25.00% Total Revenues and Other Sourc, 11,577,000 1,588,010 1,207,305 5.71% 25.00% EXPENDITURES 41100 Administrative 12,000 2,670 1,794 14.95% 25.00% 41800 Bldg/Grounds Maint. 300,000 86,440 15,716 5.24% 25.00% 41900 City Hall Complex 0 0 0 0.00% 25.00% 41920 Multi Purpose Pavillion 4,000,000 14,993 682,247 17.06% 25.00% 43110 Multi Modal Project 0 364,606 0 0.00% 25.00% 43121 N. Mack Smith 4,250,000 59,430 112,388 2.64% 25.00% 43122 Resurfacing Projects 700,000 0 197,512 28.22% 25.00% 43126 Spring Creek Project 22,000 0 18,398 83.63% 25.00% 44410 Parks & Recreation 0 1,020,991 5,620 0.00% 25.00% 44421 Splash Pad/Playground 0 0 0 0.00% 25.00% 44423 Dog Park - Town Center 0 0 0 0.00% 25.00% 44424 Animal Shelter Building 0 0 0 0.00% 25.00% 44425 Dickert Pond Pier 0 9,957 0 0.00% 25.00% 44426 Fuel Tank-Public Safety 125,000 0 0 0.00% 25.00% 44430 C Center Upgrad 2,118,000 28,923 173,630 8.20% 25.00% 44450 McBrien Complex 0 0 0 0.00% 25.00% 46511 Community Development 50,000 0 0 0.00% 25.00% 47000 Economic Dev/AssisUlnc. 0 0 0 0.00% 25.00% Total Expenditures 11,577,000 1,588,010 1,207,305 10.43% 25.00% Total Capital Projects Fund 0 0 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ~ccouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 410 ARPA Fund REVENUES 37940 Transfer In 0 0 0 0.00% 25.00% Use of Fund Balance 471,507 508,066 100,000 0.00% 25.00% Total Revenues and Other Sourc, 471,507 508,066 100,000 0.00% 25.00% EXPENDITURES 44424 Animal Shelter Facility 100,000 508,066 100,000 64.22% 25.00% 46490 Stormwater Projects - Ringgold Rm 371,507 0 0 0.00% 25.00% Total Expenditures 471,507 508,066 100,000 64.22% 25.00% Total Capital Projects Fund 0 0 0