Carroll County Approves $35 Million Budget

HUNTINGDON (June 10) — The Carroll Commission approved the Fiscal Year 2024-25 Budget but concerns were raised in regards to pay disparity in the mayor’s office versus that of deputy clerks.

The $35,2224,501 budget was approved despite shortfalls in revenue. With estimated revenue at $31,679,692, the county will be forced to dip into various reserve funds. Part of the difference in funding is passed on the promise of grant dollars from the State and Federal governments. The largest culprit for the dipping into reserves comes from the Carroll County School which has over a $1.5 million deficit. County Superintendent John McAdams passed the blame during budget hearings on the State’s change in funding.

County Commissioner Barry Mac Murphy questioned the deficit spending. His concerns were addressed by Budget Committee Chairman Darrell Ridgley. Commissioner Ridgley explained it was difficult this year to pinpoint revenue and possible expenses due to the uncertainty of growth, inflation, and grant acceptances. He added that the budget focused on employees.

The statement segued into Commission Daniel Thomas questioning why the employees working in Mayor Joseph Butler’s office were making considerably more than employees classified as deputy clerks. While the Commission did listen to Thomas’s concerns, the Board did not accept the motion for an additional 4% pay increase for the clerks. This was estimated at $32,000 before benefits. The pay increase would then be considered part of the County’s Maintenance of Effort forcing the pay rate annually for the same departments.

As part of the budget, there is not a tax rate increase. The fixed tax levy rate for Carroll County remains at $1.4131.

The Fiscal Year Budget 2024-25 was approved through Resolution 6-08-2024 and goes into effect on July 1, 2024.

Under the General Fund:

The total estimated revenues come to $17,243,975. The total comes from the categories of Local Taxes - $8,320,962, State of Tennessee - $5,043,136, Federal Government - $784,077, and Other Sources - $3,095,800.

The total estimated expenditures budgeted are $16,769,850. The totals come from the categories of Salaries - $8,449,303, Other Costs $8,320,547.

The estimated beginning Fund Balance for July 1, 2024, is $9,221,014 and the estimated ending Fund Balance for June 30, 2025, is $9,485,413.

Under the Solid Waste Fund:

The total estimated revenues come to $2,488,071. The total comes from the categories of Local Taxes - $100,000, State of Tennessee - $98,800, and Other Sources - $2,289,271.

The total estimated expenditures budgeted are $2,484,999. The totals come from the categories of Salaries - $352,729, and Other Costs - $2,132,270.

Under the Highway/ Public Works Fund:

The total estimated revenues come to $4,175,276. The total comes from the categories of Local Taxes - $1,176,432, State of Tennessee - $2,993,844, and Other Sources - $5,000.

The total estimated expenditures budgeted are $ 4,799,571. The totals come from the categories of Salaries - $1,420,908, Other Costs - $3,378,663.

Under the General Purpose School Fund:

The total estimated revenues come to $2,560,803. The total comes from the categories of Local Taxes - $100,000, State of Tennessee - $1,642,450, and Other Sources - $818,353.

The total estimated expenditures budgeted are $4,001,399. The totals come from the categories of Salaries - $1,920,143 and Other Costs - $2,081,256. This creates a deficit of $1,440,596 which in turn forces a balance through reserve funds.

The estimated beginning Fund Balance as of July 1, 2024, is $7,460,766 and by June 30, 2025, it will be depleted to $6,030,170.

Under the School Transportation Fund:

The total estimated revenues come to $893,336. The total comes from the categories of Local Taxes - $477,317 and State of Tennessee - $416,019.

The total estimated expenditures budgeted are $1,004,698. The totals come from the categories of Salaries - $244,514 and Other Costs $760,184. This creates a deficit of $893,336 which in turn forces a balance through reserve funds.

The estimated beginning Fund Balance as of July 1, 2024, is $616,979 and by June 30, 2025, it will be depleted to $505,617.

Under the Debt Service Fund:

The total estimated revenues come to $306,711 through Local Taxes. The budgeted expenditures are $446,563.

The estimated beginning Fund Balance as of July 1, 2024, is $802,385, and the estimated ending Fund Balance as of June 30, 2025, is $662,533.

Under Resolution 6-06-2024, appropriations were made to non-profit organizations of Carroll County, Tennessee. The funds provided $25,000 to the Carl Perkins Center; $10,000 to the Carroll County Shooting Park; $8,000 to the Carroll County Rescue Squad; $6,000 to the McKenzie Memorial Library; $5,000 to the Gordon Browning Museum; Wo/Men’s Resource and Rape Assistance Program (WRAP) $3,823; and $1,500 (a $1000 increase) to the Tennessee Rehabilitation Center.

Stacey McCaleb was appointed as the Carroll County Finance Director. This position was created with the recent private act creating a centralized financial department for the county.

In other business, the Commission appointed Vicky Williams to the Carroll County Electric Department Board and Jessica Watson to the Carroll County Library Board. Resolution 6-04-2024 was approved to create an Opioid Abatement Committee. The appointed members of the Committee are Dr. Jay Phipps (Chairman), Joey Simmons, Spiridon Roditis, Sheriff Andy Dickson, Judge Brent Bradberry, Robyn Hatler, Heather Foster, and Brad Hurley.

Resolution 6-05-2024 was approved making the final amendments to the Fiscal Year 2023-24 Budget. The amendments were line item transfers done to balance the year-end budget.

The following were elected notaries: Stephen Duane Beck, Roy O. Bozeman, Angela Hollowell and Chuck Sisson.

Commissioners not in attendance were Manuel Crossno, Walter Smothers and Spiros Roditis.

The next regular meeting of the Carroll County Commission is May 13, 2024.