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