City Manager's Report, August 2025

Summary Financial Statement of Revenues and Expenditures Aug-25 Unaudited Spent YTD 16.67% 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% 110 REVENUES 31100 Property Taxes 6,751,333 0 0 0.00% 16.67% 31200 Property Taxes (Delinquent) 400,000 97,038 35,791 8.95% 16.67% 31610 Local Sales Tax - Co. Trustee 4,990,000 409,150 432,203 8.66% 16.67% 31611 Incremental State Sales Tax 8,400,087 0 0 0.00% 16.67% 31710 Wholesale Beer Tax 421,343 41,522 48,252 11.45% 16.67% 31800 State Net Allocation 400,000 9,936 6,432 1.61% 16.67% 31810 Minimum Business Licenses 10,000 1,034 141 1.41% 16.67% 31824 Solictors Permit 0 0 0 0.00% 16.67% 31827 5% State Commission 40,000 0 594 1.49% 16.67% 31912 Cable TV Franchise Tax 180,000 0 0 0.00% 16.67% 31961 Liens Collected by Trustee 32,000 3,699 950 2.97% 16.67% 32120 Wrecker Licenses 350 0 0 0.00% 16.67% 32200 Alcoholic Beverage Tax 260,000 18,149 12,030 4.63% 16.67% 32210 Beer Licenses & Etc. 9,500 356 150 1.58% 16.67% 32220 Liquor Licenses 3,500 0 1,750 50.00% 16.67% 32225 Fireworks Fees/Permits 3,000 0 0 0.00% 16.67% 32226 Annual Fireworks Permit Fee 300 0 0 0.00% 16.67% 32227 Vacation Rental Fee 0 0 0 0.00% 16.67% 32610 Building Permits 225,000 23,879 32,899 14.62% 16.67% 32615 Fire Preventions/Permits 1,000 990 445 44.50% 16.67% 32620 Electrical Permits 30,000 5,663 4,621 15.40% 16.67% 32630 Plumbing Permits 17,000 3,473 3,193 18.78% 16.67% 32640 Natural Gas Permits 2,000 40 258 12.90% 16.67% 32650 Excavating Permits 8,000 200 0 0.00% 16.67% 32660 Zoning Permits 3,000 1,050 615 20.50% 16.67% 32671 Regular Sign Permits 3,000 210 0 0.00% 16.67% 32672 Temporary Sign Permits 300 0 0 0.00% 16.67% 32690 Plan Review Fees 100 0 0 0.00% 16.67% 32691 Tree Trimming Permits 100 0 10 30.00% 16.67% 32905 Other Code Fees 28,000 3,239 698 2.49% 16.67% 32960 Yard Sale Permits 200 20 10 5.00% 16.67% 32990 Mechanical Permits 20,000 3,199 3,340 16.70% 16.67% 33190 FEMA/TEMA 2021 0 0 0 0.00% 16.67% 33191 Appropriation St. of TN 300,000 0 0 0.00% 16.67% 33410 Police In-Service 37,600 0 0 0.00% 16.67% 33420 Police Bonus Sup. 30,400 30,400 0 0.00% 16.67% 33430 Fire In-Service 24,800 0 0 0.00% 16.67% 33490 Police Retention 12,000 0 0 0.00% 16.67% 33510 State Sales Tax 2,809,280 238,851 245,894 8.75% 16.67% 33511 Telecom Sales Tax 5,000 367 363 7.25% 16.67% 33512 Sportsbetting 45,000 9,788 11,118 24.71% 16.67% 33513 Occupcity Tax 1,500 158 0 0.00% 16.67% 33515 State Tax/Telecom 500 0 0 0.00% 16.67% 33520 State Income Tax 0 0 0 0.00% 16.67% 33530 State Beer Tax 9,663 0 0 0.00% 16.67% 33540 State Mixed Drink Tax 125,000 10,904 12,355 9.88% 16.67% FISCAL YEAR ENDING 06/30/2025 Variance Accouni Description BUDGET I FY 2025 I FY 2026 YTD I Avg Yr% 33552 State City Streets 39,969 3,373 3,356 8.40% 16.67% 33591 TVA Gross Receipts 278,905 0 0 0.00% 16.67% 33593 Corporate Excise Tax 5,000 0 0 0.00% 16.67% 34121 Clerks' Fees - Business Tax 2,000 270 255 12.75% 16.67% 34211 Accident Report Charges 2,000 363 138 6.90% 16.67% 34212 DL Reinstatement Fee 2,000 0 50 2.50% 16.67% 34221 Ridgeside Contract 124,120 20,211 20,687 16.67% 16.67% 34231 Police Services 3,000 3,311 3,987 0.00% 16.67% 34314 Mowing 9,800 0 0 0.00% 16.67% 34500 Donations New Shelter 2,500 435 0 0.00% 16.67% 34515 Rabies/Spay 500 0 80 16.00% 16.67% 34516 Registration 500 135 790 158.00% 16.67% 34517 Adoption 1,500 75 1,460 97.33% 16.67% 34518 Board & Impound Fees 1,000 0 140 14.00% 16.67% 34520 A/S Donations-Designated 1,000 0 154 15.40% 16.67% 34641 Indoor Soccer Income 195,000 0 0 0.00% 16.67% 34642 Community Center Income 10,000 16,258 0 0.00% 16.67% 34643 Outdoor Soccer Fees 85,000 43,471 33,979 39.97% 16.67% 34644 Baseball Fees 41,550 10,445 13,018 31.33% 16.67% 34645 Softball Fees 28,510 13,685 10,853 38.07% 16.67% 34646 Gate 33,000 4,782 0 0.00% 16.67% 34648 Adult League - Softball 32,000 16,360 8,235 25.73% 16.67% 34649 Concerts/Events 10,000 6,514 0 0.00% 16.67% 34651 Arena 155,000 31,736 24,495 15.80% 16.67% 34652 Pavilion Rental 18,000 2,497 2,685 14.92% 16.67% 34653 Track Rental 2,000 0 530 26.50% 16.67% 34654 Field Rental 77,000 19,720 17,597 22.85% 16.67% 34655 Amphitheater 14,000 3,000 1,400 10.00% 16.67% 34656 Concessions 68,000 16,256 3,622 5.33% 16.67% 34657 Overnight - Rv Rental 22,000 4,357 3,120 14.18% 16.67% 34658 Tournament Team Fees 1,500 770 0 0.00% 16.67% 34712 Sponsorship/Parks & Rec 10,000 5,980 8,806 88.06% 16.67% 34720 Football Gate 5,000 0 0 0.00% 16.67% 34751 Basketball Gate 0 0 0 0.00% 16.67% 34742 Basketball Player Fees 0 0 0 0.00% 16.67% 34743 Football Player Fees 23,530 15,640 18,265 77.62% 16.67% 34744 Photography 0 0 0 0.00% 16.67% 34 7 45 Vending/Concessions 8,000 1,208 1,090 13.63% 16.67% 34746 Cheerleading 3,700 2,750 1,760 47.57% 16.67% 34747 Rent-Arena Equipment 45,000 9,913 10,336 22.97% 16.67% 34749 Soccer Field Rentals 95,000 6,467 4,338 4.57% 16.67% 34751 Venue 1921 @ East Ridge 100,000 0 0 0.00% 16.67% 34760 Library Charges 1,000 65 349 21.56% 16.67% 34761 Library - Copies 1,000 103 62 1.99% 16.67% 34794 C Center M. Fees 500 185 0 0.00% 16.67% 35100 Court Fines & Costs 335,000 62,984 45,852 6.78% 16.67% 35110 Fortfeiture of Bond 0 0 32,929 0.00% 16.67% 35120 Public Defender Fees 0 0 0 0.00% 16.67% 35150 Diversion Filing 0 0 0 0.00% 16.67% 36100 Interest Earnings 20,000 8,034 21,236 106.18% 16.67% 36211 Rent - Cell Tower 12,925 2,154 2,754 21.31% 16.67% 36310 Sale of Land 0 0 0 0.00% 16.67% 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 0 304 3.04% 16.67% 36350 Insurance Recoveries 50,000 22,717 7,261 14.52% 16.67% 36901 Pipes/Culverts 3,000 137 0 0.00% 16.67% 36902 Damages- Traffic C. 0 0 0 0.00% 16.67% 36903 Christmas Parade 500 0 0 0.00% 16.67% 36905 Police - Sale of Surplus 15,000 0 0 0.00% 16.67% 36906 Fire - Sale of Surplus 500 0 0 0.00% 16.67% 36932 Proceedds - Bond/Loan 156,000 0 0 0.00% 16.67% 36990 Miscellaneous Revenues 25,000 396 4,028 16.11% 16.67% 36992 Hamilton County 0 0 0 0.00% 16.67% 37200 AHO - Fines/Court Costs 500 0 0 0.00% 16.67% 37940 Transfer Inn 0 0 0 0.00% 16.67% Use of Fund Balance 0 4,213,975 3,209,356 0.00% 16.67% Total Revenues 27,827,365 5,484,045 4,374,001 15.72% 16.67% EXPENDITURES 41000 General Government 1,528,765 495,179 790,442 51.70% 16.67% 41100 Administrative 1,247,808 230,192 263,675 21.13% 16.67% 41111 City Council 101,261 28,905 22,760 22.48% 16.67% 41210 Municipal Court 397,730 64,820 48,862 12.29% 16.67% 41520 City Attorney 136,875 11,456 157 0.11% 16.67% 41800 Buildings & Grounds Maintenance 372,536 85,634 54,049 14.51% 16.67% 41900 City Hall Complex 56,600 15,110 12,880 22.76% 16.67% 42100 Police 2,615,465 1,467,425 1,024,437 39.17% 16.67% 42121 Criminal Investigation 1,227,676 141,564 153,936 12.54% 16.67% 42123 Patrol 2,824,636 479,141 409,131 14.48% 16.67% 42125 School Resource 365,095 31,785 16,709 4.58% 16.67% 42125 Traffic Division 350,038 10,989 53,995 15.43% 16.67% 42200 Fire Department 3,626,762 1,672,989 743,974 20.51% 16.67% 42400 Building/Planning/Zoning 651,330 128,955 125,458 19.26% 16.67% 43110 Highway And Street 735,223 79,143 79,648 10.83% 16.67% 43120 Traffic Control & Street Markers 323,360 49,321 53,841 16.65% 16.67% 43170 Transfer Station/Brush PiUFleet 13,800 3,385 1,078 7.81% 16.67% 44140 Animal Control 433,425 76,207 66,434 15.33% 16.67% 44410 Parks and Recreation 1,221,869 213,180 224,426 18.37% 16.67% 44420 Multi-Purpose Recreation Bldg 340,288 57,535 85,015 24.98% 16.67% 44430 Community Center 297,933 46,931 42,661 14.32% 16.67% 44440 Venue 1921 @ East Ridge 225,981 0 548 0.24% 16.67% 44450 McBrien Complex 7,650 202 1,049 13.72% 16.67% 44610 Soccer - Recreation 72,600 11,901 15,508 21.36% 16.67% 44620 Soccer - Indoor 109,300 0 15 0.00% 16.67% 44630 Baseball/Softball 85,600 8,730 6,071 7.09% 16.67% 44640 Football/Cheer 32,450 9,232 1,057 3.26% 16.67% 44650 Adult Softball 39,350 8,986 8,824 22.42% 16.67% 44700 Basketball 0 0 0 0.00% 16.67% 44800 Libraries 315,624 49,885 62,679 19.86% 16.67% 44810 History Museum 860 108 169 19.65% 16.67% 46500 Community Development Proqrarns 100,000 0 3,315 3.32% 16.67% 47200 Economic Development 7,469,475 5,155 1,200 0.02% 16.67% 49100 Debt Service 0 0 0 0.00% 16.67% 49400 Capital Projects - Transfer Out 500,000 0 0 0.00% 16.67% Total Expenditures 27,827,365 5,484,045 4,374,001 15.72% 16.67% Total General Fund 0 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ~ccouni Description BUDGET I FY 2025 I FY2026 YTD I Avg Yr% 121 State Street Aid REVENUES 33450 State Grant - TIP Funds 0 0 0 0.00% 16.67% 33460 State Grant - HIP Funds 234,000 0 220 0.09% 16.67% 33550 2017 Gas Tax Improve 200,000 17,692 16,934 8.47% 16.67% 33551 State Gasoline And Motor Fuel Tax 570,000 40,205 47,645 8.36% 16.67% 33558 City Transport Mod Tax (Electric) 10,322 770 986 9.55% 16.67% 36100 Interest Earnings 200 6 13 6.32% 16.67% 36330 Sale of Equipment 0 0 0 0.00% 16.67% Use of Fund Balance 391,716 0 0 6.49% 16.67% Total Revenues and Other Sourc 1,406,238 58,673 65,798 0.00% 16.67% EXPENDITURES 43190 State Street Aid 1,406,238 35,548 18,242 1.30% 16.67% Total Expenditures 1,299,238 35,548 18,242 1.30% 16.67% Total State Street Aid Fund 0 231125 471556 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% 16.67% 33111 PEP Cyber Security Grant 0 0 0 0.00% 16.67% 33114 TML Driver Safety Grant 4,000 0 0 0.00% 16.67% 33120 TOOT 2015 Multi Modal Grant 0 0 0 0.00% 16.67% 33425 Aquatic Stream Clean Grant 1,000 0 0 0.00% 16.67% 33493 TML Safety Grant 3,000 0 0 0.00% 16.67% 36100 Interest Earnings 0 0 0 0.00% 16.67% 36420 Police Traffic Safety Grant 0 0 233 0.23% 16.67% 36421 TN AM Grants 0 0 0 0.00% 16.67% 36423 Animal Foundation Grants 425 0 0 0.00% 16.67% 36711 Safety Conservation Grant 4,000 0 0 0.00% 16.67% 36920 THS089-Police 0 0 0 0.00% 16.67% 36921 Homeland Security - Police 0 0 0 0.00% 16.67% 36922 Homeland Security - Fire 0 0 0 0.00% 16.67% 36925 Violent Crime Intervention Grant 0 0 0 0.00% 16.67% Use of Fund Balance 6,575 300 0 0.00% 16.67% Total Revenues and Other Sourc, 19,000 300 233 1.88% 16.67% EXPENDITURES 43150 Grants 19,000 300 0 0.00% 16.67% Total Expenditures 19,000 300 0 0.07% 16.67% Total Grant Fund 0 0 233 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ~ccouni 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 Sourc, 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 ~ccouni 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% 16.67% 33560 Seized/Awarded by State 35,000 0 0 0.00% 16.67% 35200 Drug Fines 20,000 1,220 1,214 6.07% 16.67% 35400 Sale of Confiscated Property 0 0 0 0.00% 16.67% 36990 Misc. Revenues 0 0 0 0.00% 16.67% Use of Fund Balance 42,500 0 18,768 0.00% 16.67% Total Revenues and Other Sourc 107,500 8,009 19,982 1.18% 16.67% EXPENDITURES 42129 Drug Investigation and Control 107,500 3,142 19,982 1.02% 16.67% Total Expenditures 107,500 3,142 19,982 0.78% 16.67% Total Drug Investigation Fund 0 4 867 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 0 0.00% 16.67% 33191 Direct App. - State 0 0 0 0.00% 16.67% 36100 Interest Earnings 0 0 0 0.00% 16.67% Transfer In 0 0 0 0.00% 16.67% Use of Fund Balance 0 0 0 0.00% 16.67% Total Revenues and Other Sourc, 7,419,475 0 0 0.00% 16.67% EXPENDITURES Economic Development 5,784,317 0 0 0.00% 16.67% Debt Payment 1,635,158 0 0 0.00% 16.67% Total Expenditures 7,419,475 0 0 0.00% 16.67% Total Economic Development Fund 0 0 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date bv Amount Variance ~ccouni Description BUDGET I FY 2025 I FY 2026 YTD ~Avg Yr% 131 Solid Waste Fund REVENUES 33190 FEMA/TEMA 2021 0 0 0 0.00% 16.67% 34415 Delinquent Fees 0 4,809 0 0.00% 16.67% 34416 Sanitation Fees 1,759,880 525 280 0.02% 16.67% 34418 Extra Cans 1,600 360 120 7.50% 16.67% 34420 Dumpster Rentals 6,500 1,200 1,480 22.77% 16.67% 34422 Recycling - Transfer Station 4,000 1,163 431 10.78% 16.67% 34426 Sale Of Mulch 100 40 0 0.00% 16.67% 34430 Refuse Collection And Disposal 1,000 295 1,032 103.19% 16.67% 36330 Sale of Equipment 0 0 0 0.00% 16.67% 36350 Insurance Recoveries 0 0 9,500 0.00% 16.67% 36350 Operating Transfers - Gen. Fund 0 0 0 0.00% 16.67% 36932 Bond Proceeds 244,000 0 0 0.00% 16.67% Use of Fund Balance 167,175 246,725 179,513 0.00% 16.67% Total Revenues and Other sourc 2,184,255 255,117 192,356 0.64% 16.67% EXPENDITURES 43200 Solid Waste 2,184,255 255,117 192,356 8.81% 16.67% Total Expenditures 2,184,255 255,117 192,356 8.81% 16.67% 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 j Avg Yr% 212 Debt Service Fund REVENUES 31920 Room Occupancy Tax 900,000 120,850 90,059 10.01% 16.67% 36100 Interest Earnings 135,000 23,986 34,739 25.73% 16.67% 37940 Transfer In 1,926,182 0 0 0.00% 16.67% Use of Fund Balance 0 0 500,019 0.00% 16.67% Total Revenues and Other sourc 2,961,182 144,837 624,818 4.21% 16.67% EXPENDITURES 49111 Camp Jordan - Phase Two - 2020 144,744 0 0 0.00% 16.67% 49114 Refunding Bond Issue - 2021 641,213 0 0 0.00% 16.67% 49300 Series 2022 Bond Issue 725,576 0 519,124 71.55% 16.67% 49310 2015 - Exit One/Capital Projects 209,750 65,906 64,875 30.93% 16.67% 49320 Capital Projects - Series 2024 602,275 0 0 0.00% 16.67% 49410 Public Safety Capital Outlay Note 90,800 0 0 0.00% 16.67% 49411 Public Safety Capital Outlay Note 0 0 0 0.00% 16.67% 49412 Public Safety - Lease Purchase 43,795 0 40,819 93.21% 16.67% 49413 Public Safety - Capital Outlay Note 105,874 0 0 0.00% 16.67% 49414 Public Safety - Lease Purchase 53,530 0 0 0.00% 16.67% Total Expenditures 2,617,557 65,906 624,818 23.87% 16.67% Total TML Loan Fund 5691982 781930 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ~ccouni Description BUDGET I FY 2025 I FY 2026 YTD !Avg Yr% 341 Capital Improvement Fund REVENUES 33113 LPRF 2024 - C. CENTER 632,500 0 18,440 2.92% 16.67% 33120 2015 Multi Modal 0 0 0 0.00% 16.67% 36100 Interest 300,000 75,100 38,687 12.90% 16.67% 36421 TN Am Water Grant 0 0 0 0.00% 16.67% 36915 Bond Proceeds 1,910,736 762,613 157,726 8.25% 16.67% 36990 Misc. Revenues 0 0 16,845 0.00% 16.67% 36992 Hamilton County 1,000,000 0 0 0.00% 16.67% 37940 Operating Transfers - Other Funds 500,000 0 0 0.00% 16.67% Use of Fund Balance 7,233,764 630,042 346,832 0.00% 16.67% Total Revenues and Other sourc 11,577,000 1,467,756 578,530 5.33% 16.67% EXPENDITURES 41100 Administrative 12,000 1,475 1,794 14.95% 16.67% 41800 Bldg/Grounds Maint. 300,000 86,440 15,716 5.24% 16.67% 41900 City Hall Complex 0 0 0 0.00% 16.67% 41920 Multi Purpose Pavillion 4,000,000 5,935 332,128 8.30% 16.67% 43110 Multi Modal Project 0 280,200 0 0.00% 16.67% 43121 N. Mack Smith 4,250,000 34,505 112,388 2.64% 16.67% 43122 Resurfacing Projects 700,000 0 3,825 0.55% 16.67% 43126 Spring Creek Project 22,000 0 0 0.00% 16.67% 44410 Parks & Recreation 0 1,020,861 5,620 0.00% 16.67% 44421 Splash Pad/Playground 0 0 0 0.00% 16.67% 44423 Dog Park - Town Center 0 0 0 0.00% 16.67% 44424 Animal Shelter Building 0 0 0 0.00% 16.67% 44425 Dickert Pond Pier 0 9,957 0 0.00% 16.67% 44426 Fuel Tank-Public Safety 125,000 0 0 0.00% 16.67% 44430 C Center Upgrad 2,118,000 28,383 107,060 5.05% 16.67% 44450 McBrien Complex 0 0 0 0.00% 16.67% 46511 Community Development 50,000 0 0 0.00% 16.67% 47000 Economic Dev/Assist/Inc. 0 0 0 0.00% 16.67% Total Expenditures 11,577,000 1,467,756 578,530 5.00% 16.67% Total Capital Projects 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 !Avg Yr% 410 ARPA Fund REVENUES 37940 Transfer In 0 0 0 0.00% 16.67% Use of Fund Balance 471,507 502,153 0 0.00% 16.67% Total Revenues and Other Sourc, 471,507 502,153 0 0.00% 16.67% EXPENDITURES 44424 Animal Shelter Facility 100,000 502,153 0 0.00% 16.67% 46490 Stormwater Projects - Ringgold Ro. 371,507 0 0 0.00% 16.67% Total Expenditures 471,507 12,293 0 0.00% 16.67% Total Capital Projects Fund 0 0 0