Appropriation Resolution

RESOLUTION NO. ______________

A RESOLUTION AUTHORIZING APPROPRIATIONS FOR THE VARIOUS FUNDS,

DEPARTMENTS, INSTITUTIONS, OFFICES AND AGENCIES OF

_________________________ COUNTY, TENNESSEE

FOR THE FISCAL YEAR

BEGINNING JULY 1, 20___ AND ENDING JUNE 30, 20___

 

SECTON 1.  BE IT RESOLVED by the Board of County Commissioners of _______________County, Tennessee assembled in regular session on the ____ day of ______________, 20___, that the amounts hereinafter set out are hereby appropriated for the purpose of meeting the expenses of the various funds, departments, institutions, offices and agencies of ________________________ County, Tennessee.  The amounts hereinafter set out are appropriated for the operating expenses, capital outlays, transfers, and for the payment of principal and interest on the County’s outstanding debt maturing during the year beginning July 1, 20___ and ending June 30, 20___, according to the following schedule:

GENERAL FUND
County Commission	164,300
Beer Board	1,940
County Mayor	401,304
County Attorney	167,000
Election Commission	644,206
Register of Deeds	276,239
Codes Compliance	169,950
County Buildings	2,953,039
Other Facilities	423,299
Property Assessor’s Office	156,934
County Trustee	435,076
County Clerk	935,566
Other Finance	734,600
Circuit Court	1,321,618
General Sessions	456,967
Drug Court	211,784
Chancery Court	348,899
Juvenile Court	223,300
Judicial Commissioners	148,366
Probation Services	52,700
Victim Assistance Program	305,375
Sheriff’s Dept.	7,311,487
Jail	5,041,490
Workhouse	143,606
Juvenile Services	659,972
Commissary	360,000
Fire Prevention	968,940
Civil Defense	347,565
Other Emergency Services	168,627
County Coroner	254,900
Other Public Safety	1,044,000
Local Health Center	394,953
Ambulance Service	5,625,750
Other Local Health	74,800
General Welfare Assistance	5,000
Aid to Dependent Children	8,000
Other Public Health	1,527,400
Senior Citizens	84,170
Libraries	674,852
Parks & Fairboards	5,354
Other Social & Cultural	12,000
Agriculture Extension Srvs.	280,550
Forest Service	1,500
Soil Conservation	75,100
Airport	35,000
Veterans Services	112,123
Contributions to other Agencies	280,258
Employee Benefits	9,851,000
Miscellaneous	2,121,165
Transfers Out	0
TOTAL GENERAL FUND	48,002,024
SOLID WASTE/SANITATION FUND
Sanitation Management	5,153,810
Other Waste Collection	0
Landfill Operation	145,000
Other Waste Disposal	955,000
Postclosure Care Costs	217,600
TOTAL SOLID WASTE	6,471,410
DEBT SERVICE FUND
Capital Outlay	903,990
Education Debt Service	10,228,803
Other Debt Service	362,000
Public Safety Projects	7,174,456
Transfers Out	12,000,000
TOTAL DEBT SERVICE	30,669,249
SAMPLE COUNTY ROAD FUND
Administration	409,637
Highway & Bridge Maint.	3,892,550
Operation & Maint. Equip.	548,050
Other Charges	285,300
Capital Outlay	625,000
TOTAL ROAD FUND	5,760,537
CHILD NUTRITION FUND
Food Service	7,225,000
Operating Transfers	675,000
TOTAL CHILD NUTRITION	7,900,000
EXTENDED SCHOOL PROGRAM
Community Services	1,674,110
TOTAL EXTENDED SCHOOL	1,674,110
DRUG CONTROL FUND
Drug Enforcement	203,400
TOTAL DRUG CONTROL	203,400
INDUSTRIAL/ECONOMIC DEVELOPMENT
Development	13,800
Industrial Development	1,114,650
Miscellaneous	0
Transfers Out	103,925
TOTAL INDUSTRIAL FUND	1,232,375
CAPITAL PROJECTS FUND
County Buildings	16,067,000
TOTAL CAPITAL PROJECTS	16,067,000
PRESERVATION OF RECORDS FUND
Preservation of Records	104,000
TOTAL OF PRESERVATION OF RECORDS	104,000
OTHER SPECIAL REVENUE FUND
Preservation of Records	700
TOTAL OF PRESERVATION OF RECORDS	700
SPORTS AND RECREATION FUND
Parks and Fairboards	1,293,320
Other Social Recreation	166,150
TOTAL OF SPORTS AND RECREATION FUND	1,459,470
COMMUNITY DEVEL. FUND
Development	154,100
TOTAL OF COMMUNITY DEVELOPMENT FUND	154,100
GENERAL PURPOSE SCHOOL FUND
Regular Instruction Program	49,344,425
Alternative Instruction	688,785
Special Instruction Program	10,926,736
Vocational Education Program	2,090,091
Adult Education Program	0
Attendance	347,126
Health Services	1,261,265
Other Student Support	3,258,823
Regular Education Program	3,208,101
Support Alternative Service	156,766
Special Education Program	1,935,709
Vocational Education Program	128,062
Technology	1,732,149
Board of Education	2,023,135
Office of Director of Schools	178,537
Office of the Principal	7,534,342
Fiscal Services	1,060,227
Human Services/Personnel	287,976
Operation of Plant	8,186,908
Maintenance of Plant	2,682,386
Transportation	3,965,348
Central and Other	0
Food Service	470,511
Community Services	33,076
Early Childhood Education	1,973,504
Capital Outlay	0
TOTAL GENERAL PURPOSE	103,473,988
TOTAL APPROPRIATIONS	223,172,363

SECTION 2.  BE IT FURTHER RESOLVED that the budget for the School Federal Projects Fund shall be the budget and all amendments approved for separate projects within the Fund by the Tennessee Department of Education and the local Board of Education.  

SECTION 3.  BE IT FURTHER RESOLVED that there are also hereby appropriated certain portions of the commissions and fees for collecting taxes and licenses and for administering other funds which the Trustee, County Clerk, Circuit Court Clerk, Clerk & Master, Register and the Sheriff and their officially authorized deputies and assistants may severally be entitled to receive under State laws heretofore or hereafter enacted. Expenditures out of commissions and/or fees collected by the Trustee, County Clerk, Circuit Court Clerk, Clerk & Master, Register and the Sheriff may be made for such purposes and in such amounts as may be authorized by existing law or by valid order of any court having power to make such appropriations.  Any such excess commissions and/or fees collected over and above the expenditures duly and conclusively authorized shall be paid over to the Trustee and converted into the General Fund as provided by law.  If any fee officials, as enumerated in Tenn. Code Ann. § 8-22-101, operate under provisions of Tenn. Code Ann. § 8-22-104, provisions of the preceding paragraph shall not apply to those particular officials.

SECTION 4.  BE IT FURTHER RESOLVED that any appropriations made by this resolution which cover the same purpose for which a specific appropriation is made by statute is made in lieu of but not in addition to said statutory appropriation.  The salary, wages, or remuneration of each officer, employee or agent of the County shall not be in excess of the amounts authorized by this resolution.  Provided, however, that appropriations for such salaries, wages, or other remuneration hereby authorized shall in no case be construed as permitting expenditures for an office, agency, institution, division, or department of the County in excess of the appropriation made herein for such appropriation shall constitute the limit to the expenditures of any office, agency, institution, division or department for the year ending June 30, 20___.  The aggregate expenditures for any item of appropriation shall in no instance be more than the amount herein appropriated for such item.

SECTION 5.  BE IT FURTHER RESOLVED that any amendment to the budget shall be approved as provided in Tenn. Code Ann. § 5-9-407.  One copy of each amendment shall be filed with the County Clerk, one copy with the Chairman of the Budget Committee, one copy with each divisional or departmental head concerned.  A description of the amendment, including its purpose and why it is needed during the current fiscal year; a statement disclosing the cost of the amendment by budget line item with subclassifications that shows each specific cost element, and the source of funding for the expenditure itemized by type must be included in the language of the amendment resolution.  One copy of each amendment shall be submitted to the Comptroller’s Division of Local Government Finance after its adoption.  This section shall in no case whatsoever be construed as authorizing transfer from one fund to another but shall apply solely to transfer within a certain fund.

SECTION 6.  BE IT FURTHER RESOLVED that any resolution which may hereafter be presented to the Board of County Commissioners providing for appropriations in addition to those made by this Budget Appropriation Resolution shall specifically provide sufficient revenue or other funds, to be provided during the year in which the expenditure is to be made, to meet such additional appropriation.  Said appropriating resolution shall be submitted to the Comptroller’s Division of Local Government Finance after its adoption as provided by Tenn. Code Ann. § 9-21-406.

SECTION 7.  BE IT FURTHER RESOLVED that the County is hereby authorized to borrow money on tax and revenue anticipation notes, provided such notes are first approved by the Comptroller’s Division of Local Government Finance, to pay for the expenses herein authorized until the taxes and other revenue for the fiscal year 20___ - 20___ have been collected.  The proceeds of loans for each individual fund shall not exceed 60% of the appropriations of each individual fund and shall be used only to pay the expenses and other requirements of the fund for which the loan is made.  The loan shall be paid out of revenue from the fund for which money is borrowed.  The notes evidencing the loans authorized under this section shall be issued under the applicable sections of Tennessee Code Annotated Title 9, Chapter 21.  Said notes shall be signed by the County Mayor and countersigned by the County Clerk and shall mature and be paid in full without renewal no later than June 30, 20___.

SECTION 8.  BE IT FURTHER RESOLVED that the delinquent County Property taxes for the year 20___, and prior years and the interest and penalty thereon collected during the year ending June 30, 20___ shall be apportioned to the various County Funds according to the subdivision of the tax levy for the year 20___.  The Clerk and Master and the Trustee are hereby authorized and directed to make such apportionment accordingly.

SECTION 9.  BE IT FURTHER RESOLVED that all unencumbered balances of appropriations remaining at the end of the year shall lapse and be of no further effect at the end of the year June 30, 20___.  

SECTION 10.  BE IT FURTHER RESOLVED that any resolution or part of a resolution which has heretofore been passed by the Board of County Commissioners which is in conflict with any provision in this resolution be and the same is hereby repealed.

SECTION 11.  BE IT FURTHER RESOLVED that this resolution shall take effect from and after its passage and its provisions shall be in force from and after July 1, 20___. 

 

PASSED THIS _________ of _____________, 20___.

 

                                                                               ______________________________________

                                                                               _________________________, County Mayor

Attest:

 

______________________________________

_________________________, County Clerk