Account   Actual Estimated  Estimated 
No. Description 2003-2004 2004-2005  2005-2006 
Estimated Revenues
40000 LOCAL TAXES      
40100  County Property Taxes
40110   Current Property Tax  $         957,924  $      1,116,267             998,358
40120   Trustee's Collections - Prior Year               48,970              52,000              55,000
40130   Circuit/Clerk & Master Collections - Prior Years               19,570              12,000              20,000
40140   Interest and Penalty                7,716                8,000                8,000
40161   Payments in Lieu of Taxes - T.V.A.               13,176                4,500              13,200
40162   Payments in Lieu of Taxes - Local Utilities                8,679              17,309                8,700
40163   Payments in Lieu of Taxes - Other                4,583                4,600                4,600
40200 County Local Option Taxes
40210   Local Option Sales Tax             988,110          1,035,000          1,030,000
40240    Wheel Tax             149,500
40280   Mineral Severance Tax             124,059              95,000              95,000
40300 Statutory Local Taxes
40320   Bank Excise Tax                6,990              11,500              10,000
40350   Interstate Telecommunications Tax                2,587                2,672                2,672
TOTAL LOCAL TAXES  $      2,182,364  $      2,358,848          2,395,030
41000 LICENSES AND PERMITS  
41100  Licenses
41110   Marriage Licenses  $               838  $            1,838                1,000
41500 Permits
41590   Other Permits
TOTAL LICENSES AND PERMITS  $               838  $            1,838                1,000
43000 CHARGES FOR CURRENT SERVICES  
43500  Education Charges
43521   Transportation Other State Systems  $               720
43570   Receipts from Individual Schools                4,385                7,354                5,000
43581   Community Service Fees - Children               88,239             101,469              95,000
43583    TBI Criminal Background Fee                1,008                1,500                3,000
43990 Other Charges for Services
43990  Other Charges for Services             161,108             208,446             208,446
TOTAL CHARGES FOR CURRENT SERVICES  $         255,460  $         318,769             311,446
44000 OTHER LOCAL REVENUES  
44100  Recurring Items
44110 Investment Income  $           13,435  $           10,000              10,000
Estimated Reveunes (Cont.)
44000 OTHER LOCAL REVENUES (Cont.)
44100   Recurring Items (Cont.)
44130   Sale of Materials and Supplies  $                   -
44145   Sale of Recycled Materials
44170   Miscellaneous Refunds               31,305              27,273              20,000
44500 Nonrecurring Items
44520   Insurance Recovery                3,180
44530   Sale of Equipment                6,497                8,400
44560   Damages Recovered from Individuals                     70                   808
44570   Contributions & Gifts                6,590                4,547                1,000
44990 Other Local Revenues
44990    Other Local Revenues
TOTAL OTHER LOCAL REVENUES  $           57,897  $           54,208  $           31,000
46000 STATE OF TENNESSEE  
46500  State Education Funds
46511   Basic Education Program  $      5,215,754  $      6,058,295          6,306,967
46520   School Food Service                8,621                8,600                8,600
46550   Driver Education                1,980                3,960                3,960
46590   Other State Education Funds             435,415             145,000              57,757
46610   Career Ladder Program             146,252             145,000             135,000
46612   Career Ladder - Extended Contract               75,072              72,000              77,000
46790    Vocational Disadvantaged
46790   Other Vocational
46800  Other State Revenues
46850   Mixed Drink Tax                1,785                1,600                1,600
46851   State Revenue Sharing - T.V.A.             172,701             184,301             184,301
46980   Other State Grants               22,197              42,098              33,300
46990   Other State Revenues
TOTAL STATE OF TENNESSEE  $      6,079,777  $      6,660,854  $      6,808,485
47000 FEDERAL GOVERNMENT  
47100  Federal through State
47111   USDA School Lunch Program  $         225,365  $         245,000             280,000
47113   Breakfast               56,588              76,041              80,000
47114   USDA Other              11,500                7,000
47120   Adult Education State Grant Program               78,521              75,000              75,000
47131    Vocational Program Improvement               40,459              40,131              38,500
47133    Vocational  Sex Bias
47139    Other Vocational              20,000
47143    Education of the Handicapped               45,690
47144   Education Edge
Estimated Revenues (Cont)
47000 FEDERAL GOVERNMENT (Cont)
47100 Federal Through State (Cont.)
47210   Job Training Partnership Act
47590   Other Federal through State               15,391             105,000              15,791
TOTAL FEDERAL GOVERNMENT  $         462,014  $         572,672  $         496,291
49000   Other Sources (Non-Revenue
49200     Note Proceeds
49800     Operating Transfers                       -
TOTAL ESTIMATED OTHER SOURCES  $                   -
TOTAL ESTIMATED REVENUES  $      9,038,350  $      9,967,189  $    10,043,252
Estimated Expenditures
71000 INSTRUCTION
71100 Regular Instruction Program
116    Teachers  $      2,830,642  $      3,193,388          3,400,000
117    Career Ladder Program               84,628              85,097              91,000
127    Career Ladder Extended Contracts               59,654              59,000              59,000
128    Homebound Teachers                4,200                2,000                5,000
162    Clerical Personnel
163    Educational Assistants               72,290              45,000              57,429
189    Other Salaries & Wages
195    Substitute Teachers               47,588              52,785              56,500
201    Social Security             179,348             212,809             228,100
204    State Retirement             101,724             184,000             199,500
207    Medical Insurance             213,903             216,505             291,500
210    Unemployment Compensation                2,628                3,191                4,325
212    Employer Medicare               41,901              49,800              53,500
336    Maintenance & Repair Services- Equipment                9,948              10,000              10,000
399    Other Contracted Services                1,080                3,000                5,000
429    Instructional Supplies and Materials               52,135              73,000              80,000
449    Textbooks               95,028              97,118             100,000
499    Other Supplies and Materials               15,342              19,067              20,000
535     Fee Waivers
599    Other Charges               12,306              21,745              27,000
722    Regular Instruction Equipment             129,490             123,466             123,000
Estimated Expenditures (Cont.)
71000 INSTRUCTION (Cont.)
71100   Regualr Instruction Program (Cont.)
Total Regular Instruction Program  $      3,953,835  $      4,450,971  $      4,810,854
71150 Alternative Instruction Program
116    Teacher Salaries  $           37,064  $           35,417              34,100
117    Career Ladder                2,000                1,000                1,000
163    Education Assistants                       -                       -
201    Social Security                2,316                2,234                2,555
204    State Retirement                1,273                1,370                2,300
207    Medical Insurance                2,426                   632                2,530
210    Unemployment Compensation                     27                     34                     34
212    Employer Medicare                   542                   600                   600
499    Other Supplies and Materials                       -                   250
722    Other Equipment                       -                   250
   Total Alternative School  $           45,648  $           41,287  $           43,619
71200 Special Education Program
116    Teachers  $         502,315  $         517,098             540,000
117    Career Ladder Program                9,999              11,707              12,000
128    Homebound Teachers                5,940                   818                4,000
162    Clerical Personnel                       -                       -
189    Other Salaries & Wages                       -                       -
195    Substitute Teachers               13,860                7,253                8,500
201    Social Security               30,997              33,286              35,000
204    State Retirement               17,501              29,130              30,500
207    Medical Insurance               34,860              34,087              58,500
210    Unemployment Compensation                   386                   500                   600
212    Employer Medicare                7,249                7,785                8,200
336    Maintenance & Repair Services- Equipment                       -                1,000                1,000
399    Other Contracted Services               46,886              51,500              51,500
429    Instructional Supplies and Materials                3,152                3,680                3,100
499    Other Supplies and Materials                5,075                7,056                4,300
599    Other Charges                   500                       -                1,000
725    Special Education Equipment                3,415                1,690                1,000
Total Special Education Program  $         682,135  $         706,590  $         759,200
Estimated Expenditures (Cont.)
71000 INSTRUCTION  (Cont.)
71300 Vocational Education Program
116    Teachers  $         396,055  $         422,000             438,000
117    Career Ladder Program                7,000                7,000                8,000
127    Career Ladder Extended Contracts                       -                2,600                2,600
201    Social Security               23,710              27,000              28,000
204    State Retirement               13,107              24,000              25,000
207    Medical Insurance               26,121              29,500              39,500
210    Unemployment Compensation                   250                   410                   410
212    Employer Medicare                5,543                6,300                6,600
336    Maintenance & Repair Services- Equipment
355     Travel                 8,000              10,431                5,571
429    Instructional Supplies and Materials               13,064              23,432              15,000
449    Textbooks                1,926                   592                4,200
499    Other Supplies and Materials
730    Vocational Instruction Equipment               28,974              37,257              29,500
Total Vocational Education Program  $         523,750  $         590,522  $         602,381
71600 Adult Education Program
116    Teachers  $           77,079  $           67,000              50,000
117    Career Ladder Program                   833                1,000                1,000
189    Other Salaries & Wages                       -                       -
201    Social Security                4,732                4,216                4,000
204    State Retirement                1,268                2,352                2,000
207    Medical Insurance                       -
210    Unemployment Compensation                     51                     71                     50
212    Employer Medicare                1,107                   986                1,000
429    Instructional Supplies and Materials               11,823                6,500                9,000
499    Other Supplies and Materials                2,071
599    Other Charges                       -                   700                1,500
790    Other Equipment                3,727                8,348                   700
Estimated Expenditures (Cont.)
71000 INSTURCTION (Cont.)
71600   Adult Education Program (Cont.)
Total Adult Education Program  $         100,620  $           93,244  $           69,250
72000 SUPPORT SERVICES
72110 Attendance
105    Supervisor/Director  $             1,746  $            1,750                2,050
117    Career Ladder Program                1,000                1,000
162    Clerical Personnel                   281                1,000                1,000
201    Social Security                   169                   250                   255
204    State Retirement                     92                   200                   230
207    Medical Insurance                       -                       -
210    Unemployment Compensation                       -                       -
212    Employer Medicare                     40                     60                     65
336    Maintenance & Repair Services- Equipment                2,042                2,000                2,000
355    Travel                       -                       -
399    Other Contracted Services                5,257                5,500                5,500
499    Other Supplies and Materials                   975                2,000                2,000
704    Attendance Equipment                1,223                       -                2,000
Total Attendance  $           12,825  $           13,760  $           15,100
72120 Health Services
399    Other Contracted Services  $             1,650  $                   -                5,000
413    Drugs and Medical Supplies                8,211              11,000                6,000
Total Health Services  $             9,861  $           11,000  $           11,000
72130 Other Student Support
117    Career Ladder Program  $             8,000  $            8,000                8,000
123    Guidance Personnel             172,000             241,320             245,000
127    Career Ladder Extended Contracts                2,000                2,500                6,000
161    Secretary               22,500              26,000              26,000
201    Social Security               12,398              17,372              18,000
204    State Retirement                7,022              14,848              15,200
207    Medical Insurance                7,583                8,500              16,000
210    Unemployment Compensation                   133                   204                   200
212    Employer Medicare                2,900                4,079                4,200
322    Evaluation and Testing                5,345                4,800                9,000
Estimated Expenditures (Cont.)
72000 SUPPORT SERVICES (Cont.)
72130   Other Student Support (Cont.)
336    Maintenance & Repair Services- Equipment                   497                   500                   500
355    Travel                       -                   100                   100
499    Other Supplies and Materials                       -                       -                   500
599    Other Charges                       -                   500                   500
790    Other Equipment                       -
Total Other Student Support  $         240,378  $         328,723  $         349,200
72210 Regular Instruction Program
105    Supervisor/Director  $           88,243  $         101,500             102,500
117    Career Ladder Program                8,000              10,000              10,000
127    Career Ladder Extended Contracts                4,000                9,000                9,000
129    Librarians             114,024             162,000             167,500
132    Materials Supervisor                       -
138    Instructional Computer Personnel               24,000              25,000              25,000
161    Secretary(s)               71,396              75,895              76,000
189    Other Salaries and Wages                       -                       -
196    In-Service Training                       -                       -
201    Social Security               18,405              23,500              24,650
204    State Retirement                9,407              16,200              17,000
207    Medical Insurance                7,457              10,000              10,000
210    Unemployment Compensation                   325                   425                   700
212    Employer Medicare                4,305                5,500                5,725
336    Maintenance & Repair Services- Equipment                   957                1,000                1,000
355    Travel                1,782                2,000                2,000
432    Library Books/Media               15,329              14,000              15,600
457    In-Service/Staff Development                       -                       -
499    Other Supplies and Materials                   474                   255                   500
524     In-service/Staff Development                   285                   144                1,500
599    Other Charges                     13
790    Other Equipment                       -                   500
Total Regular Instruction Program  $         368,389  $         456,432  $         469,175
72220 Special Education Program
105    Supervisor/Director  $           44,456  $           48,600              50,150
117    Career Ladder Program                1,000                1,000                1,000
162    Clerical Personnel                8,798                8,800                8,800
189    Other Salaries and Wages                       -                       -
201    Social Security                3,035                3,600                4,000
Estimated Expenditures (Cont.)
72000 SUPPORT SERVICES
72220   Special Edcuation Program (Cont.)
204    State Retirement                1,785                3,000                3,500
207    Medical Insurance                5,157                5,655                6,200
210    Unemployment Compensation                     40                     70                   200
212    Employer Medicare                   710                1,000                1,000
355    Travel                6,761                6,000                6,000
339    Matching Share                       -                       -
499    Other Supplies & Materials                       -                       -
599    Other Charges                       -                       -
790    Equipment                       -                       -
Total Special Education Program  $           71,742  $           77,725  $           80,850
72230 Vocational Education Program
105    Supervisor/Director  $           10,000  $           10,000              10,000
117    Career Ladder Program 0
162    Clerical Personnel 9999 10000              10,000
201    Social Security                1,231                1,250                1,250
204    State Retirement                   598                1,000                1,000
207    Medical Insurance                       -                       -
210    Unemployment Compensation                     13                     17                   140
212    Employer Medicare                   288                   300                   300
339    Matching Share                       -                       -
355    Travel                4,622                5,000                6,000
457    In-Service/Staff Development                2,182                       -
499     Other Supplies & Materials                   252                1,500                1,500
524    Staff Development                   400                2,000                2,000
599    Other Charges                       -                       -
Total Vocational Education Program  $           29,585  $           31,067  $           32,190
Estimated Expenditures (Cont.)
72000 SUPPORT SERVICES (Cont.)
72260 Adult Programs
105    Supervisor/Director  $           47,957  $           54,216              57,050
117    Career Ladder Program                2,000                2,000
127    Career Ladder Extended Contracts                1,999                2,000                2,000
189    Other Salaries & Wages               16,720              17,500              17,500
196    In-Service Training                       -                       -
201    Social Security                3,891                5,000                5,100
204    State Retirement                1,761                3,069                4,000
207    Medical Insurance                4,849                5,500                6,000
210    Unemployment Compensation                     50                     70                   100
212    Employer Medicare                   910                1,200                1,200
355    Travel                1,850                2,000                5,000
499     Other Supplies & Materials                2,710                1,514                2,500
524      Inservice/Staff Development                1,723                1,500                5,100
599    Other Charges                       -
790    Other Equipment                1,058
Total Adult Programs  $           87,478  $           95,569  $         105,550
72310 Board of Education
191    Board and Committee Members Fees  $           12,000  $           12,000              14,000
201    Social Security                   744                   744                   900
210    Unemployment Compensation                     15                     60                   100
212    Employer Medicare                   174                   174                   200
305    Audit Services                6,000                6,000                7,000
311    Contracts With Other School Systems               81,182              81,182              98,000
320    Dues and Memberships                8,122                7,515                7,500
331    Legal Services                       -                   100                1,000
399    Other Contracted Services                       -                       -
506    Liability Insurance                       -                       -
510    Trustee's Commission               58,097              62,000              68,000
513    Worker's Compensation Insurance               65,565              72,768              73,000
533    Criminal Investigation of Applicants                1,056                1,500                2,000
534    Refund To Applicant For Criminal investigations                   136                   384                   500
599    Other Charges               18,881              10,600              12,000
Total Board of Education  $         251,972  $         255,027  $         284,200
Estimated Expenditures (Cont.)
72000 SUPPORT SERVICES (Cont.)
72320   Director of Schools
101    County Official/Administrative Officer  $           80,000  $           82,500              83,400
117    Career Ladder Program                       -                       -
161    Secretary(s)               24,500              25,000              25,000
201    Social Security                6,224                6,500                6,800
204    State Retirement                2,946                5,000                6,000
207    Medical Insurance                3,914                2,500                6,500
210    Unemployment Compensation                     64                   105                   105
212    Employer Medicare                1,456                1,600                1,600
307    Communication               12,655              12,000              15,000
320    Dues and Memberships                       -                       -                   500
336    Maintenance & Repair Equipment                   467                   623                   500
348    Postal Charges                2,140                2,200                2,200
355    Travel                   790                   650                1,000
399    Other Contracted Services                1,924                2,000                2,500
435    Office Supplies                2,537                1,705                2,500
599    Other Charges                1,066                1,096                2,000
701    Administration Equipment                   783                     75                1,000
Total Director of Schools  $         141,466  $         143,554  $         156,605
72410 Office of the Principal
104    Principals  $         185,050  $         200,000             205,500
117    Career Ladder Program                6,000                6,000                6,000
127    Career Ladder Extended Contracts                3,998                4,000                4,000
201    Social Security               11,142              11,800              13,500
204    State Retirement                6,654              11,600              11,900
207    Medical Insurance               14,625              16,000              18,000
210    Unemployment Compensation                   100                   150                   150
212    Employer Medicare                2,606                3,000                3,200
307    Communications                2,688                2,688                3,600
Total Office of the Principal  $         232,863  $         255,238  $         265,850
Estimated Expenditures (Cont.)
72000 SUPPORT SERVICES (Cont.)
72510 Fiscal Services
119    Accountants/Bookkeepers  $           28,201  $           31,400              31,900
201    Social Security                1,836                1,950                2,000
204    State Retirement                   964                1,000                1,025
210    Unemployment Compensation                     51                     30                   100
212    Employer Medicare                   429                   500                   500
355    Travel                   273                   309                   300
399    Other Contracted Services                3,000                6,200                6,500
435    Office Supplies                2,500                2,280                2,700
701    Administration Equipment                7,000                1,605                2,000
Total Fiscal Services  $           44,254  $           45,274  $           47,025
72610 Operation of Plant
166    Custodial Personnel  $         118,206  $         120,000             137,000
201    Social Security                7,329                8,000                8,500
204    State Retirement                1,260                2,000                3,000
207    Medical Insurance                       -                       -
210    Unemployment Compensation                   205                   300                   300
212    Employer Medicare                1,714                1,750                2,000
410    Custodial Supplies               24,617              25,713              30,000
415    Electricity             218,641             197,000             220,000
434    Natural Gas               94,090              86,000             100,000
454    Water and Sewer               38,565              39,000              40,000
502    Building and Contents Insurance             116,206             122,550             125,000
599    Other Charges                4,233                2,748                1,000
720    Plant Operation Equipment               10,175              53,503              10,000
Total Operation Plant  $         635,241  $         658,564  $         676,800
72620 Maintenance of Plant
105    Supervisor/Director  $                    -  $                   -
167    Maintenance Personnel               67,130              70,000              68,000
201    Social Security                4,162                4,350                4,300
204    State Retirement                1,286                1,500                2,150
207    Medical Insurance                       -                       -
210    Unemployment Compensation                   109                   150                   200
212    Employer Medicare                   973                1,000                1,000
335    Maintenance & Repair Services- Buildings               37,016              51,500              51,700
336    Maintenance & Repair Services- Equipment                   774                   500                2,000
399    Other Contracted Services               14,036              14,000              16,000
418    Equipment and Machinery Parts                       -
Estimated Expenditures (Cont.)
72000 SUPPORT SERVICES (Cont.)
72620   Maintenance of Plant (Cont.)
499    Other Supplies and Materials                       -
599    Other Charges               10,967              13,298              10,298
717    Maintenance Equipment                5,000              32,746              10,000
Total Maintenance of Plant  $         141,453  $         189,044  $         165,648
72710 Transportation
105    Supervisor/Director  $           44,500  $           48,600              49,750
142    Mechanic(s)               26,200              26,200              26,500
146    Bus Drivers             156,770             176,000             190,000
201    Social Security               13,849              15,568              16,525
204    State Retirement                3,314                6,000                9,100
207    Medical Insurance                1,494                1,500                1,600
210    Unemployment Compensation                   421                   600                   800
212    Employer Medicare                3,239                4,000                4,500
307    Communication                4,418                5,000                5,000
315    Contracts with Vehicle Owners               58,515              20,608              21,500
338    Maintenance & Repair Services- Vehicles               41,926              35,000              35,000
340    Medical and Dental Services                       -                       -
355    Travel                     45                1,000                1,000
412    Diesel Fuel               39,868              45,000              55,000
418    Equipment and Machinery Parts                       -                       -
424    Garage Supplies                   387                1,000                1,000
425    Gasoline                2,911                3,211                3,000
433    Lubricants                       -                       -
450    Tires and Tubes               13,011              10,000              10,000
453    Vehicle Parts                   885                       -                1,500
511     Vehicle & Equipment Insurance                2,000                       -                3,000
599    Other Charges                1,566                2,000                2,000
729    Transportation Equipment             287,423             176,284             180,000
Total Transportation  $         702,742  $         577,571  $         616,775
73000 OPERATION OF NON-INSTURCTIONAL SERVICES
73100 Food Service
105    Supervisor/Director  $           20,355  $           22,500              23,000
162    Clerical Personnel                6,200                6,200                6,200
189    Other Salaries & Wages                       -                       -                1,000
201    Social Security                1,643                1,765                2,000
204    State Retirement                   196                   300                1,700
Estimated Expenditures
73000 OPERATION OF NON-INSTRUCTIONAL SERVICES (Cont.)
73100   Food Service (Cont.)
210    Unemployment Compensation                     35                     50                   200
212    Employer Medicare                   384                   500                   500
342    Payments to Schools - Breakfast               56,588              76,041              80,000
343    Payments to Schools - Lunch             225,365             244,787             280,000
344    Payments to Schools _ Other              11,500                7,000
355    Travel                     80                       -                   200
457    In-Service/Staff Development                       -
524    In-Service/Staff Development                       -
Total Food Service  $         310,846  $         363,643  $         401,800
73300 Community Services
105    Supervisor/Director  $           39,557  $           44,600              45,500
162       $           41,000
162    Clerical Personnel                1,585                1,600                1,600
189    Other Salaries & Wages               53,962             102,000              70,000
201    Social Security                5,553              13,420                7,500
204    State Retirement                1,617              10,208                5,000
207    Medical Insurance                4,524                5,000                6,000
210    Unemployment Compensation                   170                   300                   450
212    Employer Medicare                1,299                3,272                1,700
355    Travel                   672                3,500                1,000
399    Other Contracted Services                       -                       -
422    Food Supplies                7,478                8,000              10,000
457    In-Service/Staff Development                       -                       -
499    Other Supplies and Materials                7,105              23,000                8,000
599    Other Charges                1,430                3,500                3,000
790    Other Equipment                   355                7,475                2,500
Total Community Services  $         125,307  $         266,875  $         162,250
76000 CAPITAL OUTLAY
76100 Regular Capital Outlay
304    Architects  $                    -
706    Building Construction                       -
707    Building Improvements             276,124             400,000             410,000
715    Land                       -
790    Other Equipment                       -
799    Other Capital Outlay                3,000
Estimated Expenditures (Cont.)
76000 CAPITAL OUTLAY (Cont.)
76100   Regular Capital Outlay (Cont.)
Total Regular Capital Outlay  $         279,124  $         400,000  $         410,000
TOTAL ESTIMATED EXPENDITURES          8,991,514        10,051,680        10,535,322
Estimated Other Uses
99100 Transfers Out
590 Operating Transfers to Primary Government             369,524             412,000             400,000
599 Other Charges                       -                       -
Total Operating Transfers  $         369,524  $         412,000  $         400,000
Total Estimated Expenditures and Other Uses  $      9,361,038  $    10,463,680  $    10,935,322
Excess of Estimated Revenue Over
(Under) Estimated Expenditures and Other Uses  $        (322,688)  $        (496,491)  $        (892,070)
Estimated Beginning Fund Balance July 1  $      2,471,420  $      2,148,732          1,652,241
Estimated Ending Fund Balance June 30  $      2,148,732  $      1,652,241  $         760,171