ABC Method Applied To Public Budgeting
Search the FY27 Proposed Budget
Residents should not need a finance or analytics degree to understand what government is doing with the money it takes from them.
This dashboard starts with the source budget record, translates accounting language into public language, and clarifies five basic questions: what money is coming in, what money is going out, what money is being moved, what money is being set aside or used, and what the bottom line shows.
Analyze the Record
Identify the official sources, uses, fund allocations, and tie-out.
Build the Explanation
Connect source → fund → use plan → detail evidence without forcing false tie-outs.
Clarify the Standard
Mark what ties, what is missing, and what should be explainable before a vote.
Source: FY27 Proposed Budget. revised 5.15.26.pdf. For public readability, this dashboard displays budget amounts as positive dollar values while preserving the raw source signs in the dataset. Revenue appears as negative in the source accounting format.
Public Budget Roadmap
What a Transparent Budget Should Show
A transparent budget should let residents follow the money from the public source to the fund, the office or program, the line-item use, and any transfer, reserve, amendment, or carry-forward.
Step 01
Source
Where did the money come from?
Step 02
Fund / Appropriation
Which fund had authority to use it?
Step 03
Office or Program
Who received the budget authority?
Step 04
Line Item Use
What was it budgeted to pay for?
Step 05
Transfer / Reserve / Amendment
Was it moved, held, amended, or carried forward?
What the dashboard looks for
✓Does the official total tie out?
✓Does the fund allocation explain the path?
✓Does account detail support the claim?
✓Are collections different from office budgets?
✓Are major spending increases explained?
Three public finding types
Source Traceability Gap: the source is stated, but the account-level trail does not fully show each fund allocation.
Collection Pathway Gap: an office collects public money, but the budget does not show the full collection-to-use pathway.
Spending Justification Question: an appropriated office shows major increases that should be explained by workload, mandates, contracts, or operations.
Election Spending Benchmark
Compare Shelby County Election Commission spending with peer jurisdictions to test whether spending is proportional to voters served, election cycle demands, staffing model, legal requirements, voting equipment, facilities, and operations.
View election spending benchmark →A — Analyze the Record
Here is what the budget says.
These cards use the countywide Sources of Funds and Uses of Funds summary as the control total. This is the official claim layer: sources, uses, fund allocations, and the tie-out.
Total Sources
$1.55B
All money available for appropriation
Revenue Sources
$1.51B
Taxes, fees, permits, service charges, and revenue
Other Sources
$47.28M
Fund balance, transfers in, and other sources
Total Uses
$1.55B
All money planned to be used
Tie-Out Check
$0.00
sources and uses tie out
Follow the Money Check
Collected money, county money, passed-through money, and office budget are not the same thing.
This is the reconciliation layer. A smaller budget line does not always mean less money was collected. It may mean the money was passed through, split across funds, restricted, or reported under another label.
External receipt totals are shown for context. They may not equal the proposed budget line because collections can be passed through, split across funds, restricted, or reported under another budget category. The public standard is that the path should be reconcilable and explainable.
Public Source
Property Taxes
External Receipt CheckExternal receipt total$879.50MSection YTD as of June 12, 2026View receipt dashboard →
Public QuestionIs the public seeing the full property-tax picture?
Official all-funds source
$900.42M
ExplanationOpen explanation+
Explanation
Open explanation
Budget View
The extracted operating budget data surfaces property-tax revenue inside Administration & Finance / General Fund.
Public View
Property taxes may be split across General Fund, Education Fund, Debt Service, or other required uses. A General Fund line is not automatically the full property-tax total.
What This Means
Residents see property tax as money collected from them. The dashboard should not make the public mistake one fund slice for the entire collection picture.
Question raised: What is the all-funds property-tax total, and which parts are General Fund, Education, Debt Service, or restricted?
Public Source
County Clerk / Wheel Tax
External Receipt CheckExternal receipt total$82.95MYear-to-date as of June 12, 2026View receipts section →
Public QuestionWhy are collections larger than the office budget line?
Budget line found
$13.00M
ExplanationOpen explanation+
Explanation
Open explanation
Budget View
The proposed budget search finds County Clerk Fees as an operating-budget revenue line.
Public View
The County Clerk can collect far more than the office operating budget because money may be retained by the county, passed through to the State, used for debt service, or reported in another revenue flow.
What This Means
A small operating-budget line does not mean the office collected only that amount. Collected money, county-retained money, passed-through money, and office operating money are different views.
Question raised: Where are wheel tax, state share, debt service, and retained county portions reported across the receipts and budget views?
Public Source
Trustee / Banking Flow
Public QuestionWhere does collected money go after it is received?
Trustee-related budget lines
$27.36M
ExplanationOpen explanation+
Explanation
Open explanation
Budget View
The budget includes Trustee-related revenue lines, but those lines are not the same as every dollar the Trustee receives, apportions, or disburses.
Public View
Some revenue may be collected by one office, reported by another, then distributed to the State, schools, debt service, another fund, or a restricted purpose.
What This Means
The public needs the path of the money, not just the account label.
Question raised: Which receipts are collected locally, kept by the county, passed through, or budgeted somewhere else?
B — Build the Explanation
Connect the official claim to the fund path, use plan, and detail evidence.
Select a source or use category to inspect the official amount, the fund allocation from Pages 9–12, and any account-detail evidence that has a confirmed rule.
Sources
$1,554,586,446
Uses
$1,554,586,446
Tie-Out
$0.00
Transfer Trace Check
Can the public see both sides of the transfer activity?
96xx rows show visible transfer-in activity. 98xx rows show visible transfer-out activity. This section does not assume how the county internally accounts for those movements. It only shows whether the extracted budget detail gives the public a clear trail.
Visible 96xx In
$325,000
FY26 was $35,683,390
Visible 98xx Out
$29,856,629
FY26 was $40,223,712
Visible Gap
$29,531,629
98xx out minus 96xx in
A gap here does not mean money disappeared. It means the extracted detail does not show a complete transfer trail. The public question is whether the source budget clearly explains both sides of the movement.+ Open detail− Close detail
This groups all visible 96xx and 98xx movement rows by division and fund/office. It shows where transfer activity appears in the extracted detail without assigning a destination that the source data does not state.
Administration & Finance · General Fund14 transfer row(s)FY27$26,236,933FY26$54,190,886+−
Administration & Finance · General Fund
14 transfer row(s)
FY27
$26,236,933
FY26
$54,190,886
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 23 | 9611 | Transfer From Roads & Bridges Fund | $0 | $0 | $0 |
| 23 | 9618 | Transfer from Data Processing Fund | $0 | $0 | $0 |
| 23 | 9656 | Transfer From Group Health Insur Fund | $78,946 | $71,218 | $0 |
| 23 | 9691 | Transfer from Education Fund | $0 | $0 | $0 |
| 23 | 9699 | Transfer To/From Within CAFR Fund | $0 | $17,515,652 | $0 |
| 23 | 9813 | Transfer To Other Special Revenue Funds | $381,568 | $1,161,067 | $1,311,846 |
| 23 | 9826 | Transfer To Grants Fund | $2,280,857 | $0 | $421,346 |
| 23 | 9848 | Transfer To Consol Codes Enforc Fund | $1,500,000 | $1,500,000 | $710,158 |
| 23 | 9852 | Transfer To Tort Liability Fund | $3,919,044 | $600,000 | $0 |
| 23 | 9860 | Transfer to Central Services Fund | $0 | $1,342,949 | $503,444 |
| 24 | 9874 | Transfer To Corrections Center Fund | $29,937,654 | $30,000,000 | $23,290,139 |
| 24 | 9875 | Transfer To Economic Devel Fund | $180,580 | $0 | $0 |
| 24 | 9890 | Transfer to Education Fund | $4,571,086 | $0 | $0 |
| 24 | 9891 | Transfer to Pre-K Fund | $0 | $2,000,000 | $0 |
Health Services · General Fund4 transfer row(s)FY27$2,927,003FY26$8,992,003+−
Health Services · General Fund
4 transfer row(s)
FY27
$2,927,003
FY26
$8,992,003
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 62 | 9626 | Transfer From Grant Funds | $0 | $0 | $0 |
| 62 | 9656 | Transfer From Group Health Insur Fund | $233,947 | $325,000 | $325,000 |
| 62 | 9699 | Transfer To/From Within CAFR Fund | $0 | $6,065,000 | $0 |
| 62 | 9826 | Transfer To Grants Fund | $2,300,605 | $2,602,003 | $2,602,003 |
Judicial · Juvenile Court Clerk1 transfer row(s)FY27$750,895FY26$750,895+−
Judicial · Juvenile Court Clerk
1 transfer row(s)
FY27
$750,895
FY26
$750,895
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 104 | 9826 | Transfer To Grants Fund | $617,357 | $750,895 | $750,895 |
Summary - Fund · Sheriff2 transfer row(s)FY27$146,798FY26$247,098+−
Summary - Fund · Sheriff
2 transfer row(s)
FY27
$146,798
FY26
$247,098
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 79 | 9699 | Transfer To/From Within CAFR Fund | $0 | $100,300 | $0 |
| 79 | 9826 | Transfer To Grants Fund | $69,186 | $146,798 | $146,798 |
Planning & Development · General Fund1 transfer row(s)FY27$70,000FY26$70,000+−
Planning & Development · General Fund
1 transfer row(s)
FY27
$70,000
FY26
$70,000
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 37 | 9826 | Transfer To Grants Fund | $22,398 | $70,000 | $70,000 |
Public Works · General Fund2 transfer row(s)FY27$50,000FY26$78,063+−
Public Works · General Fund
2 transfer row(s)
FY27
$50,000
FY26
$78,063
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 45 | 9699 | Transfer To/From Within CAFR Fund | $0 | $28,063 | $0 |
| 45 | 9826 | Transfer To Grants Fund | $50,000 | $50,000 | $50,000 |
Corrections · Youth Justice and Edu Ctr1 transfer row(s)FY27$0FY26$11,128,434+−
Corrections · Youth Justice and Edu Ctr
1 transfer row(s)
FY27
$0
FY26
$11,128,434
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 53 | 9699 | Transfer To/From Within CAFR Fund | $0 | $11,128,434 | $0 |
Other Elected Officials · Gen Fund Trustee1 transfer row(s)FY27$0FY26$139,539+−
Other Elected Officials · Gen Fund Trustee
1 transfer row(s)
FY27
$0
FY26
$139,539
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 135 | 9699 | Transfer To/From Within CAFR Fund | $0 | $139,539 | $0 |
Community Services · General Fund1 transfer row(s)FY27$0FY26$120,000+−
Community Services · General Fund
1 transfer row(s)
FY27
$0
FY26
$120,000
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 68 | 9699 | Transfer To/From Within CAFR Fund | $0 | $120,000 | $0 |
Judicial · Juvenile Court Judge1 transfer row(s)FY27$0FY26$91,584+−
Judicial · Juvenile Court Judge
1 transfer row(s)
FY27
$0
FY26
$91,584
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 101 | 9699 | Transfer To/From Within CAFR Fund | $0 | $91,584 | $0 |
Information Technology Services · General Fund2 transfer row(s)FY27$0FY26$54,600+−
Information Technology Services · General Fund
2 transfer row(s)
FY27
$0
FY26
$54,600
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 30 | 9699 | Transfer To/From Within CAFR Fund | $0 | $54,600 | $0 |
| 30 | 9860 | Transfer to Central Services Fund | $0 | $0 | $0 |
Other Elected Officials · County Clerk1 transfer row(s)FY27$0FY26$38,400+−
Other Elected Officials · County Clerk
1 transfer row(s)
FY27
$0
FY26
$38,400
| Page | Account | Description | FY25 | FY26 | FY27 |
|---|---|---|---|---|---|
| 127 | 9699 | Transfer To/From Within CAFR Fund | $0 | $38,400 | $0 |
Follow the Money Check does not accuse the source data of being wrong. It shows where public revenue may be collected, retained, passed through, split across funds, or budgeted under a different label.
Public View Filters
Filter the account detail rows using plain-language categories.
Detail Rows
2,037
Account detail only
FY27 Displayed Amount
$1,157,382,624
Signs normalized except personnel offsets
FY25 → FY27 Difference
+$115,648,114 (11.1%)
FY27 budget compared with FY25 actuals
Selected View
All
All public categories
Filtered View Check
Can the visible money path be explained from the filtered rows?
Some offices collect revenue directly. Others are funded through appropriations from a broader source mix, such as the General Fund, grants, or another approved funding source. A difference here does not mean money is missing; it means the funding path, transfer path, fund balance use, or appropriation source should be visible and explainable.
Visible Difference
-$58,547,997
$$$ In + $$$ Set Aside − $$$ Out
$$$ In
$573,160,751
$$$ Out
$637,859,304
$$$ Moved
$30,181,629
$$$ Set Aside
$6,150,556
$$$ Offset
-$89,969,616
Not revenue or cash set aside
Increase concentration analysis
Where is the FY27 increase concentrated?
Rank office and fund groups by their total proposed spending increase, then open the underlying account-detail rows. The analysis includes every available actual year and a FY26 9+3 planning estimate.
FY27 Detail $$$ Out Ask
$637,859,304
Account Detail Search Results
Showing 250 of 2,037 matching account detail rows.
Click column headers to sort
$$$ In
$573,160,751
183 detail rows
$$$ Out
$637,859,304
1,755 detail rows
$$$ Moved
$30,181,629
33 detail rows
$$$ Set Aside
$6,150,556
4 detail rows
$$$ Offset
-$89,969,616
62 detail rows
| Category↕ | Page | Division↕ | Fund / Office↕ | Account↕ | FY25Actual ↕ | FY26YTD Actual ↕ | FY26Budget ↕ | FY27Proposed ↓ | Δ FYB26→ FYP27 ↕ | Δ FYA25→ FYP27 ↕ |
|---|---|---|---|---|---|---|---|---|---|---|
| $$$ In | 17 | Administration & Finance | General Fund | 4001 Property Taxes-Current | $334,650,497 | $169,406,717 | $382,542,988 | $399,585,420 | +$17,042,432 | +$64,934,923 |
| $$$ Out | 74 | Summary - Fund | Sheriff | 5102 Salaries & Labor | $92,759,479 | $67,087,363 | $140,946,730 | $140,982,231 | +$35,501 | +$48,222,752 |
| $$$ Offset | 75 | Summary - Fund | Sheriff | 5635 Vacancy Savings | $0 | $0 | -$50,808,845 | -$50,808,845 | $0 | -$50,808,845 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 5510 Retirement Benefits - County | $27,373,007 | $20,012,144 | $41,621,569 | $40,222,230 | -$1,399,339 | +$12,849,223 |
| $$$ Out | 22 | Administration & Finance | General Fund | 8978 Regional One Health | $24,008,000 | $21,870,333 | $24,008,000 | $29,408,000 | +$5,400,000 | +$5,400,000 |
| $$$ Out | 21 | Administration & Finance | General Fund | 6653 Medical Contract - Inmates | $18,728,961 | $21,180,226 | $24,028,715 | $26,528,715 | +$2,500,000 | +$7,799,754 |
| $$$ In | 131 | Other Elected Officials | Gen Fund Trustee | 4660 County Trustee | $25,748,730 | $12,106,604 | $25,764,505 | $25,764,505 | $0 | +$15,775 |
| $$$ Moved | 24 | Administration & Finance | General Fund | 9874 Transfer To Corrections Center Fund | $29,937,654 | $0 | $30,000,000 | $23,290,139 | -$6,709,861 | -$6,647,515 |
| $$$ In | 17 | Administration & Finance | General Fund | 4120 Business Tax | $21,328,290 | $3,407,002 | $20,000,000 | $20,000,000 | $0 | -$1,328,290 |
| $$$ Offset | 19 | Administration & Finance | General Fund | 5635 Vacancy Savings | $0 | $0 | -$36,199,959 | -$18,024,508 | +$18,175,451 | -$18,024,508 |
| $$$ In | 18 | Administration & Finance | General Fund | 4805 Interest Income | $9,095,262 | $5,901,512 | $16,393,373 | $16,393,373 | $0 | +$7,298,111 |
| $$$ Out | 92 | Judicial | Gen Sessions Court | 5102 Salaries & Labor | $12,158,673 | $9,115,450 | $14,532,726 | $14,614,829 | +$82,103 | +$2,456,156 |
| $$$ Out | 105 | Judicial | Public Defender | 5102 Salaries & Labor | $12,207,049 | $8,463,337 | $14,238,355 | $14,238,355 | $0 | +$2,031,306 |
| $$$ Out | 18 | Administration & Finance | General Fund | 5102 Salaries & Labor | $11,560,939 | $8,449,749 | $14,025,824 | $14,065,239 | +$39,415 | +$2,504,300 |
| $$$ In | 125 | Other Elected Officials | County Clerk | 4615 County Clerk Fees | $13,405,246 | $6,576,147 | $13,000,000 | $13,000,000 | $0 | -$405,246 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 5543 Group Health Insurance - HMO | $5,314,033 | $3,951,671 | $15,484,787 | $12,351,238 | -$3,133,549 | +$7,037,205 |
| $$$ Out | 74 | Summary - Fund | Sheriff | 5254 Overtime | $27,367,599 | $18,135,351 | $11,720,926 | $12,266,633 | +$545,707 | -$15,100,966 |
| $$$ Out | 112 | Judicial | Attorney General | 5102 Salaries & Labor | $10,756,503 | $7,562,015 | $12,019,043 | $12,019,043 | $0 | +$1,262,540 |
| $$$ Out | 41 | Public Works | General Fund | 5102 Salaries & Labor | $9,080,244 | $6,902,577 | $11,342,047 | $11,342,047 | $0 | +$2,261,803 |
| $$$ Out | 98 | Judicial | Juvenile Court Judge | 5102 Salaries & Labor | $7,179,870 | $5,235,013 | $10,182,068 | $10,187,948 | +$5,880 | +$3,008,078 |
| $$$ Out | 50 | Corrections | Youth Justice and Edu Ctr | 5102 Salaries & Labor | $0 | $2,440,246 | $9,030,106 | $9,030,106 | $0 | +$9,030,106 |
| $$$ Out | 57 | Health Services | General Fund | 5102 Salaries & Labor | $7,215,298 | $5,435,409 | $8,895,526 | $8,893,498 | -$2,028 | +$1,678,200 |
| $$$ Out | 121 | Other Elected Officials | Assessor | 5102 Salaries & Labor | $6,876,747 | $5,152,360 | $8,135,655 | $8,140,352 | +$4,697 | +$1,263,605 |
| $$$ In | 17 | Administration & Finance | General Fund | 4002 Property Taxes-Delinquent | $6,911,213 | $4,056,817 | $7,023,373 | $7,920,001 | +$896,628 | +$1,008,788 |
| $$$ In | 17 | Administration & Finance | General Fund | 4360 TVA Replacement Tax | $7,319,476 | $2,079,177 | $7,500,000 | $7,500,000 | $0 | +$180,524 |
| $$$ Out | 27 | Information Technology Services | General Fund | 5102 Salaries & Labor | $4,941,533 | $3,748,932 | $6,835,207 | $6,835,207 | $0 | +$1,893,674 |
| $$$ Out | 64 | Community Services | General Fund | 5102 Salaries & Labor | $5,068,983 | $3,981,356 | $6,819,759 | $6,819,759 | $0 | +$1,750,776 |
| $$$ In | 92 | Judicial | Gen Sessions Court | 4625 General Sessions Court - Fees | $3,992,926 | $4,404,458 | $6,600,000 | $6,600,000 | $0 | +$2,607,074 |
| $$$ In | 105 | Judicial | Public Defender | 4340 State Of Tennessee Reimbursements | $6,575,000 | $5,074,275 | $6,316,000 | $6,316,000 | $0 | -$259,000 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6635 Food Service - Contracted | $5,641,492 | $6,108,544 | $6,108,554 | $6,134,054 | +$25,500 | +$492,562 |
| $$$ Out | 44 | Public Works | General Fund | 6789 Utility Services | $5,029,803 | $2,818,302 | $5,165,503 | $5,417,332 | +$251,829 | +$387,529 |
| $$$ Out | 19 | Administration & Finance | General Fund | 5295 Salary Changes | $0 | $0 | $403,326 | $5,306,301 | +$4,902,975 | +$5,306,301 |
| $$$ Out | 60 | Health Services | General Fund | 6664 Operational Services - Contracted | $5,310,046 | $5,080,643 | $11,430,973 | $5,295,648 | -$6,135,325 | -$14,398 |
| $$$ Set Aside | 23 | Administration & Finance | General Fund | 9525 General Reserve | $0 | $0 | $5,205,556 | $5,205,556 | $0 | +$5,205,556 |
| $$$ In | 17 | Administration & Finance | General Fund | 4350 Bank Excise Tax | $4,033,082 | $0 | $5,500,000 | $4,956,440 | -$543,560 | +$923,358 |
| $$$ Out | 131 | Other Elected Officials | Gen Fund Trustee | 5102 Salaries & Labor | $4,253,646 | $3,204,272 | $5,131,108 | $4,919,471 | -$211,637 | +$665,825 |
| $$$ Out | 89 | Judicial | Criminal Court | 5102 Salaries & Labor | $3,823,046 | $2,952,836 | $4,837,734 | $4,842,431 | +$4,697 | +$1,019,385 |
| $$$ Out | 125 | Other Elected Officials | County Clerk | 5102 Salaries & Labor | $3,534,286 | $2,833,932 | $4,663,720 | $4,668,417 | +$4,697 | +$1,134,131 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 5542 Group Health Insurance - HRA | $3,611,038 | $2,282,631 | $1,678,798 | $4,432,590 | +$2,753,792 | +$821,552 |
| $$$ In | 22 | Administration & Finance | General Fund | 6810 Indirect Cost Charges/Allocations | $5,138,000 | $2,402,757 | $4,197,579 | $4,363,843 | +$166,264 | -$774,157 |
| $$$ In | 17 | Administration & Finance | General Fund | 4108 Exempt Property In Lieu Of Taxes | $2,989,928 | $302,771 | $2,820,520 | $4,277,149 | +$1,456,629 | +$1,287,221 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6710 Bldg & Grounds Maintenance - Contracted | $5,706,948 | $3,316,726 | $4,317,029 | $4,274,674 | -$42,355 | -$1,432,274 |
| $$$ Out | 74 | Summary - Fund | Sheriff | 5251 Overtime/Holiday Pay | $3,353,839 | $3,848,184 | $3,573,071 | $4,214,316 | +$641,245 | +$860,477 |
| $$$ Out | 28 | Information Technology Services | General Fund | 6465 Software-Acquisition & Licenses | $3,163,349 | $4,047,833 | $4,255,830 | $4,213,174 | -$42,656 | +$1,049,825 |
| $$$ Out | 92 | Judicial | Gen Sessions Court | 5510 Retirement Benefits - County | $3,519,645 | $2,688,299 | $4,291,514 | $4,169,611 | -$121,903 | +$649,966 |
| $$$ Out | 105 | Judicial | Public Defender | 5510 Retirement Benefits - County | $3,557,464 | $2,502,214 | $4,204,586 | $4,062,203 | -$142,383 | +$504,739 |
| $$$ Out | 19 | Administration & Finance | General Fund | 5510 Retirement Benefits - County | $3,371,050 | $2,507,349 | $4,141,826 | $4,012,813 | -$129,013 | +$641,763 |
| $$$ In | 17 | Administration & Finance | General Fund | 4103 Interest & Penalty On Taxes | $5,932,005 | $1,815,857 | $5,000,000 | $4,000,000 | -$1,000,000 | -$1,932,005 |
| $$$ In | 128 | Other Elected Officials | Register | 4653 County Register | $3,340,693 | $2,233,236 | $4,000,000 | $4,000,000 | $0 | +$659,307 |
| $$$ In | 83 | Judicial | Chancery Court | 4605 Chancery Court Fees | $3,578,665 | $1,689,835 | $3,250,000 | $3,600,000 | +$350,000 | +$21,335 |
| $$$ Offset | 50 | Corrections | Youth Justice and Edu Ctr | 5635 Vacancy Savings | $0 | $0 | -$3,544,935 | -$3,544,935 | $0 | -$3,544,935 |
| $$$ Out | 112 | Judicial | Attorney General | 5510 Retirement Benefits - County | $3,118,927 | $2,234,011 | $3,549,223 | $3,429,033 | -$120,190 | +$310,106 |
| $$$ In | 17 | Administration & Finance | General Fund | 4105 MLG&W In Lieu Of Taxes | $3,324,017 | $3,538,983 | $2,977,815 | $3,365,500 | +$387,685 | +$41,483 |
| $$$ Out | 42 | Public Works | General Fund | 5510 Retirement Benefits - County | $2,656,669 | $2,044,196 | $3,349,306 | $3,235,886 | -$113,420 | +$579,217 |
| $$$ Out | 136 | Other Elected Officials | Election Commission | 5110 Salaries - Election Workers | $290,117 | $1,773 | $633,906 | $3,222,554 | +$2,588,648 | +$2,932,437 |
| $$$ Out | 102 | Judicial | Juvenile Court Clerk | 5102 Salaries & Labor | $2,651,255 | $2,079,995 | $3,195,037 | $3,199,734 | +$4,697 | +$548,479 |
| $$$ In | 17 | Administration & Finance | General Fund | 4402 Federal Cost Reimbursements | $3,088,226 | $1,537,451 | $3,050,000 | $3,050,000 | $0 | -$38,226 |
| $$$ Out | 78 | Summary - Fund | Sheriff | 7006 Passenger Vehicles | $3,218,002 | $2,647,403 | $3,166,575 | $3,033,970 | -$132,605 | -$184,032 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6681 Security Services | $3,045,536 | $2,983,534 | $2,992,857 | $2,985,107 | -$7,750 | -$60,429 |
| $$$ Out | 117 | Other Elected Officials | County Commission | 5102 Salaries & Labor | $2,666,824 | $1,846,852 | $2,967,813 | $2,967,813 | $0 | +$300,989 |
| $$$ Out | 98 | Judicial | Juvenile Court Judge | 5510 Retirement Benefits - County | $2,093,249 | $1,555,551 | $3,006,765 | $2,906,622 | -$100,143 | +$813,373 |
| $$$ In | 73 | Summary - Fund | Sheriff | 4345 Sheriff Jail Revenue - State | $2,802,971 | $1,010,609 | $2,700,000 | $2,700,000 | $0 | -$102,971 |
| $$$ Moved | 62 | Health Services | General Fund | 9826 Transfer To Grants Fund | $2,300,605 | $918,813 | $2,602,003 | $2,602,003 | $0 | +$301,398 |
| $$$ Out | 50 | Corrections | Youth Justice and Edu Ctr | 5510 Retirement Benefits - County | $0 | $723,588 | $2,666,590 | $2,576,289 | -$90,301 | +$2,576,289 |
| $$$ Out | 74 | Summary - Fund | Sheriff | 5109 Temporary Labor | $1,440,173 | $997,100 | $2,568,451 | $2,568,451 | $0 | +$1,128,278 |
| $$$ Out | 86 | Judicial | Circuit Court | 5102 Salaries & Labor | $2,098,728 | $1,570,784 | $2,548,776 | $2,553,473 | +$4,697 | +$454,745 |
| $$$ Out | 58 | Health Services | General Fund | 5510 Retirement Benefits - County | $2,108,802 | $1,611,597 | $2,626,849 | $2,537,315 | -$89,534 | +$428,513 |
| $$$ Out | 60 | Health Services | General Fund | 6678 Professional Services - Other | $3,672,785 | $2,498,604 | $3,635,617 | $2,529,720 | -$1,105,897 | -$1,143,065 |
| $$$ Out | 20 | Administration & Finance | General Fund | 6436 Insurance - Property & Liability | $2,028,255 | $1,263,542 | $2,313,950 | $2,513,950 | +$200,000 | +$485,695 |
| $$$ Out | 121 | Other Elected Officials | Assessor | 5510 Retirement Benefits - County | $2,018,471 | $1,533,863 | $2,402,459 | $2,322,442 | -$80,017 | +$303,971 |
| $$$ In | 136 | Other Elected Officials | Election Commission | 4340 State Of Tennessee Reimbursements | $11,373 | $7,582 | $2,271,749 | $2,271,749 | $0 | +$2,260,376 |
| $$$ Out | 128 | Other Elected Officials | Register | 5102 Salaries & Labor | $1,803,684 | $1,334,770 | $2,141,996 | $2,187,194 | +$45,198 | +$383,510 |
| $$$ Out | 50 | Corrections | Youth Justice and Edu Ctr | 5254 Overtime | $0 | $357,136 | $2,090,579 | $2,090,579 | $0 | +$2,090,579 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 5516 Medicare Employer Contributions | $1,778,859 | $1,309,267 | $2,080,970 | $2,081,485 | +$515 | +$302,626 |
| $$$ Out | 21 | Administration & Finance | General Fund | 6664 Operational Services - Contracted | $24,105 | $0 | $50,000 | $2,050,000 | +$2,000,000 | +$2,025,895 |
| $$$ Out | 27 | Information Technology Services | General Fund | 5510 Retirement Benefits - County | $1,446,433 | $1,109,855 | $2,018,437 | $1,950,085 | -$68,352 | +$503,652 |
| $$$ Out | 65 | Community Services | General Fund | 5510 Retirement Benefits - County | $1,482,097 | $1,180,558 | $2,013,875 | $1,945,677 | -$68,198 | +$463,580 |
| $$$ Out | 74 | Summary - Fund | Sheriff | 5260 College Incentive | $2,737,409 | $1,260,835 | $1,751,476 | $1,874,617 | +$123,141 | -$862,792 |
| $$$ In | 17 | Administration & Finance | General Fund | 4171 Litigation Taxes | $1,481,465 | $759,210 | $1,845,000 | $1,845,000 | $0 | +$363,535 |
| $$$ Out | 76 | Summary - Fund | Sheriff | 6042 Materials - Operational | $2,660,961 | $1,850,265 | $2,487,121 | $1,748,857 | -$738,264 | -$912,104 |
| $$$ Out | 83 | Judicial | Chancery Court | 5102 Salaries & Labor | $1,408,732 | $1,020,833 | $1,671,019 | $1,677,975 | +$6,956 | +$269,243 |
| $$$ In | 57 | Health Services | General Fund | 4601 Fees & Permits | $1,516,543 | $1,037,395 | $1,708,000 | $1,628,853 | -$79,147 | +$112,310 |
| $$$ In | 86 | Judicial | Circuit Court | 4610 Circuit Court Clerk Fees | $1,233,241 | $813,745 | $1,465,400 | $1,609,400 | +$144,000 | +$376,159 |
| $$$ In | 57 | Health Services | General Fund | 4340 State Of Tennessee Reimbursements | $1,745,560 | $835,862 | $1,559,100 | $1,559,000 | -$100 | -$186,560 |
| $$$ Out | 44 | Public Works | General Fund | 6766 Vacant Property Maintenance Contracted | $1,442,616 | $728,839 | $1,558,816 | $1,554,446 | -$4,370 | +$111,830 |
| $$$ In | 18 | Administration & Finance | General Fund | 4602 Cable Franchise Fees | $869,019 | $556,449 | $1,550,000 | $1,550,000 | $0 | +$680,981 |
| $$$ In | 17 | Administration & Finance | General Fund | 4305 State Alcoholic Beverage Tax | $1,507,396 | $762,779 | $1,500,000 | $1,500,000 | $0 | -$7,396 |
| $$$ Out | 44 | Public Works | General Fund | 6724 Equip Maintenance - Contracted | $1,539,162 | $1,317,241 | $1,280,146 | $1,465,496 | +$185,350 | -$73,666 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 5591 On-Job-Injury Benefit Expense | $385,539 | $283,303 | $574,061 | $1,435,507 | +$861,446 | +$1,049,968 |
| $$$ Out | 96 | Judicial | Probate Court | 5102 Salaries & Labor | $1,240,887 | $953,737 | $1,407,401 | $1,423,858 | +$16,457 | +$182,971 |
| $$$ Out | 21 | Administration & Finance | General Fund | 6678 Professional Services - Other | $465,046 | $160,265 | $711,785 | $1,419,995 | +$708,210 | +$954,949 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6603 Administrative Services - Contracted | $1,400,000 | $1,516,667 | $1,400,000 | $1,404,360 | +$4,360 | +$4,360 |
| $$$ Out | 131 | Other Elected Officials | Gen Fund Trustee | 5510 Retirement Benefits - County | $1,250,090 | $951,713 | $1,515,216 | $1,403,525 | -$111,691 | +$153,435 |
| $$$ Out | 19 | Administration & Finance | General Fund | 5260 College Incentive | $75,303 | $38,582 | $1,387,541 | $1,387,541 | $0 | +$1,312,238 |
| $$$ Out | 89 | Judicial | Criminal Court | 5510 Retirement Benefits - County | $1,119,499 | $874,716 | $1,428,583 | $1,381,546 | -$47,037 | +$262,047 |
| $$$ Out | 125 | Other Elected Officials | County Clerk | 5510 Retirement Benefits - County | $1,034,587 | $843,810 | $1,377,197 | $1,331,899 | -$45,298 | +$297,312 |
| $$$ Out | 45 | Public Works | General Fund | 8941 Shelby Farms Conservancy | $1,325,848 | $1,325,848 | $1,325,848 | $1,325,848 | $0 | $0 |
| $$$ Moved | 23 | Administration & Finance | General Fund | 9813 Transfer To Other Special Revenue Funds | $381,568 | $452,218 | $1,161,067 | $1,311,846 | +$150,779 | +$930,278 |
| $$$ Out | 23 | Administration & Finance | General Fund | 9098 County CEP Grants | $2,395,500 | $989,802 | $2,600,000 | $1,300,000 | -$1,300,000 | -$1,095,500 |
| $$$ In | 131 | Other Elected Officials | Gen Fund Trustee | 4411 Memphis Cost Reimbursements | $1,298,403 | $1,083,545 | $1,300,000 | $1,300,000 | $0 | +$1,597 |
| $$$ Out | 21 | Administration & Finance | General Fund | 6655 Medical & Dental Services | $137,290 | $14,025 | $1,250,000 | $1,250,000 | $0 | +$1,112,710 |
| $$$ Out | 76 | Summary - Fund | Sheriff | 6465 Software-Acquisition & Licenses | $1,769,368 | $1,062,136 | $1,212,810 | $1,229,810 | +$17,000 | -$539,558 |
| $$$ Out | 43 | Public Works | General Fund | 6459 Postage & Mail Services | $872,178 | $1,221,487 | $1,204,145 | $1,214,395 | +$10,250 | +$342,217 |
| $$$ Out | 136 | Other Elected Officials | Election Commission | 5109 Temporary Labor | $747,616 | $280,114 | $1,208,674 | $1,208,674 | $0 | +$461,058 |
| $$$ In | 27 | Information Technology Services | General Fund | 4651 Electronic Data/Filing (EDP) Fees | $1,299,261 | $735,070 | $1,675,000 | $1,200,000 | -$475,000 | -$99,261 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6723 Equipment Maintenance - Contracted; Computer/Telecom | $909,143 | $217,534 | $1,328,967 | $1,174,951 | -$154,016 | +$265,808 |
| $$$ Out | 18 | Administration & Finance | General Fund | 4621 Criminal Court Clerk Fines & Fees-County | $977,346 | $611,929 | $1,150,000 | $1,150,000 | $0 | +$172,654 |
| $$$ Out | 76 | Summary - Fund | Sheriff | 6060 Petroleum Products | $937,463 | $813,958 | $965,300 | $1,143,220 | +$177,920 | +$205,757 |
| $$$ Out | 136 | Other Elected Officials | Election Commission | 5102 Salaries & Labor | $1,026,234 | $754,394 | $1,139,988 | $1,139,988 | $0 | +$113,754 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6789 Utility Services | $1,259,727 | $611,548 | $1,149,559 | $1,138,291 | -$11,268 | -$121,436 |
| $$$ Offset | 93 | Judicial | Gen Sessions Court | 5635 Vacancy Savings | $0 | $0 | -$1,034,597 | -$1,034,597 | $0 | -$1,034,597 |
| $$$ Out | 67 | Community Services | General Fund | 6664 Operational Services - Contracted | $885,254 | $543,626 | $1,017,599 | $1,031,599 | +$14,000 | +$146,345 |
| $$$ Offset | 106 | Judicial | Public Defender | 5635 Vacancy Savings | $0 | $0 | -$1,026,158 | -$1,026,158 | $0 | -$1,026,158 |
| $$$ Offset | 41 | Public Works | General Fund | 5101 Proposed Salary Budget Vacancy | $0 | $0 | $0 | -$1,025,059 | -$1,025,059 | -$1,025,059 |
| $$$ In | 78 | Summary - Fund | Sheriff | 6825 Sheriff Security Allocation | $838,080 | $349,200 | $1,003,071 | $1,003,071 | $0 | +$164,991 |
| $$$ In | 17 | Administration & Finance | General Fund | 4110 Local Sales Tax - County Share | $2,235,496 | $379,165 | $1,000,000 | $1,000,000 | $0 | -$1,235,496 |
| $$$ Out | 74 | Summary - Fund | Sheriff | 5266 Longevity | $947,611 | $636,752 | $1,197,647 | $970,374 | -$227,273 | +$22,763 |
| $$$ Out | 21 | Administration & Finance | General Fund | 6601 Accounting & Auditing Services | $610,500 | $943,457 | $910,000 | $965,000 | +$55,000 | +$354,500 |
| $$$ In | 44 | Public Works | General Fund | 6854 Mail Services - Inside | $724,264 | $443,302 | $959,697 | $964,797 | +$5,100 | +$240,533 |
| $$$ In | 96 | Judicial | Probate Court | 4645 Probate Court Clerk Fees | $1,429,629 | $904,578 | $959,488 | $959,488 | $0 | -$470,141 |
| $$$ In | 17 | Administration & Finance | General Fund | 4140 Wholesale Beer Tax | $611,825 | $304,363 | $950,000 | $950,000 | $0 | +$338,175 |
| $$$ Set Aside | 75 | Summary - Fund | Sheriff | 5545 Group Health Insurance-Reserve Deputies | $828,336 | $153,175 | $945,000 | $945,000 | $0 | +$116,664 |
| $$$ Out | 64 | Community Services | General Fund | 5295 Salary Changes | $0 | $0 | $218,348 | $934,177 | +$715,829 | +$934,177 |
| $$$ Out | 136 | Other Elected Officials | Election Commission | 5254 Overtime | $91,837 | $10,019 | $223,007 | $926,362 | +$703,355 | +$834,525 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 6006 Apparel - Employees | $1,303,227 | $879,336 | $943,610 | $924,731 | -$18,879 | -$378,496 |
| $$$ In | 89 | Judicial | Criminal Court | 4622 Criminal Court Clerk Fines & Fees-State | $767,713 | $431,234 | $960,000 | $924,000 | -$36,000 | +$156,287 |
| $$$ Out | 67 | Community Services | General Fund | 6655 Medical & Dental Services | $904,347 | $874,478 | $912,000 | $915,000 | +$3,000 | +$10,653 |
| $$$ Out | 102 | Judicial | Juvenile Court Clerk | 5510 Retirement Benefits - County | $776,464 | $618,430 | $943,494 | $912,884 | -$30,610 | +$136,420 |
| $$$ Offset | 27 | Information Technology Services | General Fund | 5101 Proposed Salary Budget Vacancy | $0 | $0 | $0 | -$905,706 | -$905,706 | -$905,706 |
| $$$ Out | 21 | Administration & Finance | General Fund | 6699 Other Professional & Contracted Services | $0 | $207,965 | $532,144 | $904,751 | +$372,607 | +$904,751 |
| $$$ Out | 78 | Summary - Fund | Sheriff | 6831 Fleet Petroleum Services | $730,453 | $356,810 | $800,000 | $900,000 | +$100,000 | +$169,547 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6750 Telecommunications Services-External | $931,861 | $607,619 | $798,286 | $871,000 | +$72,714 | -$60,861 |
| $$$ Offset | 112 | Judicial | Attorney General | 5635 Vacancy Savings | $0 | $0 | -$852,751 | -$852,751 | $0 | -$852,751 |
| $$$ Out | 117 | Other Elected Officials | County Commission | 5510 Retirement Benefits - County | $765,158 | $542,612 | $876,395 | $846,717 | -$29,678 | +$81,559 |
| $$$ In | 89 | Judicial | Criminal Court | 4621 Criminal Court Clerk Fines & Fees-County | $539,254 | $455,404 | $840,000 | $840,000 | $0 | +$300,746 |
| $$$ Offset | 42 | Public Works | General Fund | 5635 Vacancy Savings | $0 | $0 | -$839,524 | -$839,524 | $0 | -$839,524 |
| $$$ Out | 44 | Public Works | General Fund | 6825 Sheriff Security Allocation | $838,080 | $349,200 | $838,080 | $838,080 | $0 | $0 |
| $$$ In | 17 | Administration & Finance | General Fund | 4199 Other Local Taxes | $833,333 | $0 | $833,333 | $833,333 | $0 | $0 |
| $$$ Out | 21 | Administration & Finance | General Fund | 6647 Legal/Attorney Services | $600,428 | $406,443 | $818,417 | $818,417 | $0 | +$217,989 |
| $$$ Out | 60 | Health Services | General Fund | 6499 Other Services & Expenses | $2,977 | $0 | $662,500 | $812,847 | +$150,347 | +$809,870 |
| $$$ In | 41 | Public Works | General Fund | 4601 Fees & Permits | $1,045,886 | $546,465 | $500,000 | $800,000 | +$300,000 | -$245,886 |
| $$$ Out | 58 | Health Services | General Fund | 6020 Drugs & Medication | $713,232 | $179,575 | $711,297 | $775,158 | +$63,861 | +$61,926 |
| $$$ Out | 119 | Other Elected Officials | County Commission | 6665 Outside Consultant Services | $457,830 | $449,774 | $793,439 | $773,439 | -$20,000 | +$315,609 |
| $$$ Offset | 105 | Judicial | Public Defender | 5101 Proposed Salary Budget Vacancy | $0 | $0 | $0 | -$762,073 | -$762,073 | -$762,073 |
| $$$ Moved | 104 | Judicial | Juvenile Court Clerk | 9826 Transfer To Grants Fund | $617,357 | $290,915 | $750,895 | $750,895 | $0 | +$133,538 |
| $$$ Out | 123 | Other Elected Officials | Assessor | 6724 Equip Maintenance - Contracted | $1,727,510 | $385,000 | $2,133,919 | $747,919 | -$1,386,000 | -$979,591 |
| $$$ Out | 86 | Judicial | Circuit Court | 5510 Retirement Benefits - County | $615,851 | $465,709 | $752,654 | $728,506 | -$24,148 | +$112,655 |
| $$$ Out | 43 | Public Works | General Fund | 6710 Bldg & Grounds Maintenance - Contracted | $716,625 | $1,143,509 | $799,967 | $725,341 | -$74,626 | +$8,716 |
| $$$ In | 89 | Judicial | Criminal Court | 4623 Criminal Court Clerk Fees-Other | $733,683 | $349,763 | $864,000 | $720,000 | -$144,000 | -$13,683 |
| $$$ Out | 42 | Public Works | General Fund | 5543 Group Health Insurance - HMO | $541,474 | $380,781 | $1,019,793 | $716,967 | -$302,826 | +$175,493 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 5520 Group Life Insurance Benefit | $772,933 | $626,763 | $1,183,953 | $713,370 | -$470,583 | -$59,563 |
| $$$ Offset | 58 | Health Services | General Fund | 5635 Vacancy Savings | $0 | $0 | -$715,349 | -$712,654 | +$2,695 | -$712,654 |
| $$$ Moved | 23 | Administration & Finance | General Fund | 9848 Transfer To Consol Codes Enforc Fund | $1,500,000 | $0 | $1,500,000 | $710,158 | -$789,842 | -$789,842 |
| $$$ Out | 136 | Other Elected Officials | Election Commission | 5295 Salary Changes | $0 | $0 | $41,004 | $700,902 | +$659,898 | +$700,902 |
| $$$ In | 18 | Administration & Finance | General Fund | 4630 General Sessions Court - Fines | $467,756 | $235,242 | $700,000 | $700,000 | $0 | +$232,244 |
| $$$ Out | 117 | Other Elected Officials | County Commission | 5109 Temporary Labor | $546,493 | $255,790 | $694,368 | $694,368 | $0 | +$147,875 |
| $$$ Out | 61 | Health Services | General Fund | 6789 Utility Services | $686,998 | $400,661 | $681,192 | $691,192 | +$10,000 | +$4,194 |
| $$$ Out | 138 | Other Elected Officials | Election Commission | 6465 Software-Acquisition & Licenses | $424,083 | $268,987 | $683,851 | $683,851 | $0 | +$259,768 |
| $$$ Offset | 98 | Judicial | Juvenile Court Judge | 5101 Proposed Salary Budget Vacancy | $0 | $0 | $0 | -$682,703 | -$682,703 | -$682,703 |
| $$$ Out | 93 | Judicial | Gen Sessions Court | 5543 Group Health Insurance - HMO | $399,590 | $296,342 | $1,028,142 | $644,850 | -$383,292 | +$245,260 |
| $$$ Out | 22 | Administration & Finance | General Fund | 8975 Memphis Public Library | $385,516 | $639,742 | $639,442 | $639,442 | $0 | +$253,926 |
| $$$ Offset | 99 | Judicial | Juvenile Court Judge | 5635 Vacancy Savings | $0 | $0 | -$631,035 | -$631,035 | $0 | -$631,035 |
| $$$ Out | 128 | Other Elected Officials | Register | 5510 Retirement Benefits - County | $527,577 | $396,590 | $632,531 | $624,007 | -$8,524 | +$96,430 |
| $$$ Out | 50 | Corrections | Youth Justice and Edu Ctr | 5543 Group Health Insurance - HMO | $0 | $106,827 | $1,189,920 | $622,604 | -$567,316 | +$622,604 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 6026 Expendable Furnishings & Equipment | $848,744 | $486,821 | $642,075 | $621,583 | -$20,492 | -$227,161 |
| $$$ Out | 18 | Administration & Finance | General Fund | 5109 Temporary Labor | $156,463 | $169,351 | $616,267 | $616,267 | $0 | +$459,804 |
| $$$ In | 67 | Community Services | General Fund | 6810 Indirect Cost Charges/Allocations | $443,718 | $224,302 | $670,872 | $609,592 | -$61,280 | +$165,874 |
| $$$ Out | 44 | Public Works | General Fund | 6833 Roads & Bridges Services | $606,834 | $162,761 | $608,131 | $607,931 | -$200 | +$1,097 |
| $$$ Offset | 122 | Other Elected Officials | Assessor | 5635 Vacancy Savings | $0 | $0 | -$602,128 | -$602,128 | $0 | -$602,128 |
| $$$ In | 73 | Summary - Fund | Sheriff | 4674 Sheriff - General Sessions Court Fees | $320,556 | $322,097 | $600,000 | $600,000 | $0 | +$279,444 |
| $$$ Out | 108 | Judicial | Divorce Referee | 5102 Salaries & Labor | $560,450 | $418,505 | $597,785 | $597,785 | $0 | +$37,335 |
| $$$ In | 73 | Summary - Fund | Sheriff | 4340 State Of Tennessee Reimbursements | $568,579 | $176,058 | $590,000 | $590,000 | $0 | +$21,421 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 5560 Long Term Disability Benefit | $376,414 | $235,118 | $535,598 | $589,306 | +$53,708 | +$212,892 |
| $$$ Out | 137 | Other Elected Officials | Election Commission | 6428 Freight, Shipping & Storage | $165,649 | $26,585 | $190,000 | $578,700 | +$388,700 | +$413,051 |
| $$$ Out | 99 | Judicial | Juvenile Court Judge | 5543 Group Health Insurance - HMO | $324,464 | $224,865 | $889,238 | $578,611 | -$310,627 | +$254,147 |
| $$$ Out | 19 | Administration & Finance | General Fund | 5543 Group Health Insurance - HMO | $286,126 | $232,315 | $957,092 | $533,173 | -$423,919 | +$247,047 |
| $$$ Out | 120 | Other Elected Officials | County Commission | 9520 Commissioners' Contingency | $40,000 | $70,294 | $532,466 | $532,466 | $0 | +$492,466 |
| $$$ Out | 122 | Other Elected Officials | Assessor | 5543 Group Health Insurance - HMO | $385,835 | $282,724 | $790,069 | $531,176 | -$258,893 | +$145,341 |
| $$$ In | 61 | Health Services | General Fund | 6810 Indirect Cost Charges/Allocations | $475,081 | $117,354 | $2,168,998 | $525,067 | -$1,643,931 | +$49,986 |
| $$$ Out | 19 | Administration & Finance | General Fund | 5542 Group Health Insurance - HRA | $439,570 | $297,034 | $205,094 | $520,826 | +$315,732 | +$81,256 |
| $$$ Out | 76 | Summary - Fund | Sheriff | 6056 Parts Purchases | $501,805 | $509,384 | $681,902 | $520,512 | -$161,390 | +$18,707 |
| $$$ Out | 22 | Administration & Finance | General Fund | 8912 Agricultural Extension | $517,355 | $523,972 | $517,355 | $517,355 | $0 | $0 |
| $$$ Out | 64 | Community Services | General Fund | 5109 Temporary Labor | $506,296 | $318,056 | $516,210 | $516,210 | $0 | +$9,914 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6724 Equip Maintenance - Contracted | $510,074 | $871,165 | $978,413 | $512,539 | -$465,874 | +$2,465 |
| $$$ Offset | 65 | Community Services | General Fund | 5635 Vacancy Savings | $0 | $0 | -$509,128 | -$509,128 | $0 | -$509,128 |
| $$$ Out | 105 | Judicial | Public Defender | 5542 Group Health Insurance - HRA | $416,906 | $267,787 | $114,044 | $505,183 | +$391,139 | +$88,277 |
| $$$ Offset | 64 | Community Services | General Fund | 5101 Proposed Salary Budget Vacancy | $0 | $0 | $0 | -$503,747 | -$503,747 | -$503,747 |
| $$$ Moved | 23 | Administration & Finance | General Fund | 9860 Transfer to Central Services Fund | $0 | $0 | $1,342,949 | $503,444 | -$839,505 | +$503,444 |
| $$$ Offset | 28 | Information Technology Services | General Fund | 5635 Vacancy Savings | $0 | $0 | -$500,000 | -$500,000 | $0 | -$500,000 |
| $$$ Out | 60 | Health Services | General Fund | 6602 Agency Temporary Staff | $909,952 | $892,185 | $1,004,500 | $500,000 | -$504,500 | -$409,952 |
| $$$ In | 73 | Summary - Fund | Sheriff | 4556 Inmate Phone System Revenue | $600,056 | $257,242 | $500,000 | $500,000 | $0 | -$100,056 |
| $$$ Out | 123 | Other Elected Officials | Assessor | 6601 Accounting & Auditing Services | $477,090 | $494,475 | $500,000 | $500,000 | $0 | +$22,910 |
| $$$ Out | 133 | Other Elected Officials | Gen Fund Trustee | 6678 Professional Services - Other | $355,092 | $302,303 | $500,960 | $500,000 | -$960 | +$144,908 |
| $$$ Out | 74 | Summary - Fund | Sheriff | 5269 Shift Differential | $419,471 | $290,230 | $592,400 | $496,092 | -$96,308 | +$76,621 |
| $$$ Out | 18 | Administration & Finance | General Fund | 5220 Parental Leave Pay | $0 | $1,957 | $487,199 | $487,199 | $0 | +$487,199 |
| $$$ Out | 100 | Judicial | Juvenile Court Judge | 6678 Professional Services - Other | $301,349 | $286,064 | $609,846 | $486,426 | -$123,420 | +$185,077 |
| $$$ Out | 117 | Other Elected Officials | County Commission | 5295 Salary Changes | $0 | $0 | $485,635 | $485,635 | $0 | +$485,635 |
| $$$ Out | 58 | Health Services | General Fund | 5543 Group Health Insurance - HMO | $361,443 | $276,334 | $832,908 | $483,750 | -$349,158 | +$122,307 |
| $$$ Out | 105 | Judicial | Public Defender | 5543 Group Health Insurance - HMO | $268,546 | $233,395 | $968,918 | $479,497 | -$489,421 | +$210,951 |
| $$$ Out | 83 | Judicial | Chancery Court | 5510 Retirement Benefits - County | $411,553 | $303,552 | $493,452 | $478,726 | -$14,726 | +$67,173 |
| $$$ Out | 41 | Public Works | General Fund | 5109 Temporary Labor | $262,436 | $177,924 | $475,782 | $475,782 | $0 | +$213,346 |
| $$$ Out | 105 | Judicial | Public Defender | 5109 Temporary Labor | $137,197 | $138,646 | $475,369 | $475,369 | $0 | +$338,172 |
| $$$ Out | 100 | Judicial | Juvenile Court Judge | 6664 Operational Services - Contracted | $361,385 | $10,988 | $382,227 | $462,727 | +$80,500 | +$101,342 |
| $$$ Out | 93 | Judicial | Gen Sessions Court | 5542 Group Health Insurance - HRA | $350,015 | $220,634 | $139,241 | $457,976 | +$318,735 | +$107,961 |
| $$$ Out | 138 | Other Elected Officials | Election Commission | 6714 Bldg & Land Rent | $125,129 | $200 | $150,000 | $446,878 | +$296,878 | +$321,749 |
| $$$ Out | 112 | Judicial | Attorney General | 5542 Group Health Insurance - HRA | $364,790 | $238,651 | $167,298 | $446,468 | +$279,170 | +$81,678 |
| $$$ Out | 112 | Judicial | Attorney General | 5543 Group Health Insurance - HMO | $336,561 | $244,175 | $829,360 | $444,620 | -$384,740 | +$108,059 |
| $$$ Out | 111 | Judicial | Jury Commission | 6488 Jury Costs | $267,122 | $158,868 | $438,687 | $438,687 | $0 | +$171,565 |
| $$$ Out | 42 | Public Works | General Fund | 5542 Group Health Insurance - HRA | $291,872 | $201,958 | $157,038 | $431,679 | +$274,641 | +$139,807 |
| $$$ Out | 42 | Public Works | General Fund | 6042 Materials - Operational | $254,806 | $346,847 | $438,932 | $430,305 | -$8,627 | +$175,499 |
| $$$ In | 57 | Health Services | General Fund | 4581 Tenncare Revenue | $385,957 | $145,303 | $570,000 | $430,000 | -$140,000 | +$44,043 |
| $$$ Out | 78 | Summary - Fund | Sheriff | 6874 Telecommunication Services - Inside | $326,594 | $163,361 | $417,750 | $428,559 | +$10,809 | +$101,965 |
| $$$ Offset | 121 | Other Elected Officials | Assessor | 5101 Proposed Salary Budget Vacancy | $0 | $0 | $0 | -$421,687 | -$421,687 | -$421,687 |
| $$$ Moved | 23 | Administration & Finance | General Fund | 9826 Transfer To Grants Fund | $2,280,857 | $0 | $0 | $421,346 | +$421,346 | -$1,859,511 |
| $$$ In | 41 | Public Works | General Fund | 4411 Memphis Cost Reimbursements | $544,000 | $476,142 | $408,000 | $408,000 | $0 | -$136,000 |
| $$$ Out | 96 | Judicial | Probate Court | 5510 Retirement Benefits - County | $363,212 | $280,089 | $415,606 | $406,227 | -$9,379 | +$43,015 |
| $$$ In | 18 | Administration & Finance | General Fund | 4799 Miscellaneous Other Revenue | $365,714 | $94,218 | $400,500 | $400,100 | -$400 | +$34,386 |
| $$$ Out | 22 | Administration & Finance | General Fund | 8924 State Alcoholic Beverage Tax Shared Revenue | $452,297 | $228,864 | $400,000 | $400,000 | $0 | -$52,297 |
| $$$ In | 64 | Community Services | General Fund | 4340 State Of Tennessee Reimbursements | $209,843 | $483,123 | $400,000 | $400,000 | $0 | +$190,157 |
| $$$ In | 102 | Judicial | Juvenile Court Clerk | 4340 State Of Tennessee Reimbursements | $133,955 | $75,838 | $750,000 | $400,000 | -$350,000 | +$266,045 |
| $$$ Out | 21 | Administration & Finance | General Fund | 6665 Outside Consultant Services | $98,507 | $91,419 | $430,548 | $397,434 | -$33,114 | +$298,927 |
| $$$ Out | 133 | Other Elected Officials | Gen Fund Trustee | 6459 Postage & Mail Services | $469,965 | $3,879 | $324,569 | $393,154 | +$68,585 | -$76,811 |
| $$$ In | 74 | Summary - Fund | Sheriff | 5211 Overtime Reimbursements | $380,588 | $837,385 | $0 | $390,065 | +$390,065 | +$9,477 |
| $$$ Offset | 89 | Judicial | Criminal Court | 5101 Proposed Salary Budget Vacancy | $0 | $0 | $0 | -$382,365 | -$382,365 | -$382,365 |
| $$$ Out | 99 | Judicial | Juvenile Court Judge | 5542 Group Health Insurance - HRA | $249,978 | $179,272 | $119,628 | $380,611 | +$260,983 | +$130,633 |
| $$$ Out | 67 | Community Services | General Fund | 6681 Security Services | $221,876 | $276,649 | $368,160 | $377,666 | +$9,506 | +$155,790 |
| $$$ Out | 65 | Community Services | General Fund | 5543 Group Health Insurance - HMO | $194,598 | $160,757 | $645,259 | $376,701 | -$268,558 | +$182,103 |
| $$$ Out | 58 | Health Services | General Fund | 5542 Group Health Insurance - HRA | $265,304 | $173,333 | $100,016 | $374,547 | +$274,531 | +$109,243 |
| $$$ Out | 51 | Corrections | Youth Justice and Edu Ctr | 6028 Food Products | $0 | $154,303 | $373,094 | $373,094 | $0 | +$373,094 |
| $$$ Out | 43 | Public Works | General Fund | 6714 Bldg & Land Rent | $281,895 | $308,432 | $308,432 | $368,390 | +$59,958 | +$86,495 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6714 Bldg & Land Rent | $377,157 | $373,747 | $384,651 | $364,651 | -$20,000 | -$12,506 |
| $$$ Out | 61 | Health Services | General Fund | 6874 Telecommunication Services - Inside | $316,452 | $177,463 | $470,141 | $362,121 | -$108,020 | +$45,669 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 6014 Custodial & Cleaning Supplies | $506,178 | $486,470 | $578,651 | $360,800 | -$217,851 | -$145,378 |
| $$$ In | 73 | Summary - Fund | Sheriff | 4671 Sheriff - Criminal Court Fees | $126,090 | $22,496 | $360,000 | $360,000 | $0 | +$233,910 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6665 Outside Consultant Services | $367,735 | $342,915 | $363,924 | $359,624 | -$4,300 | -$8,111 |
| $$$ Out | 22 | Administration & Finance | General Fund | 8968 Film & TV Commission | $246,000 | $158,389 | $356,439 | $359,231 | +$2,792 | +$113,231 |
| $$$ Offset | 90 | Judicial | Criminal Court | 5635 Vacancy Savings | $0 | $0 | -$358,206 | -$358,206 | $0 | -$358,206 |
| $$$ Out | 76 | Summary - Fund | Sheriff | 6467 Travel -Training Related | $257,838 | $111,284 | $316,699 | $358,138 | +$41,439 | +$100,300 |
| $$$ In | 17 | Administration & Finance | General Fund | 4116 Community Redevelopment TIFF | $577,798 | $58,137 | $358,000 | $358,000 | $0 | -$219,798 |
| $$$ Out | 125 | Other Elected Officials | County Clerk | 5543 Group Health Insurance - HMO | $227,653 | $168,542 | $490,710 | $351,024 | -$139,686 | +$123,371 |
| $$$ Offset | 126 | Other Elected Officials | County Clerk | 5635 Vacancy Savings | $0 | $0 | -$349,300 | -$349,300 | $0 | -$349,300 |
| $$$ Out | 75 | Summary - Fund | Sheriff | 6027 Expendable Computer/Telecom Furnishings & Equipment | $1,437,091 | $306,433 | $368,234 | $348,234 | -$20,000 | -$1,088,857 |
| $$$ Out | 59 | Health Services | General Fund | 6404 Advertising And Legal Notices | $361,843 | $179,211 | $236,999 | $342,050 | +$105,051 | -$19,793 |
| $$$ Out | 74 | Summary - Fund | Sheriff | 5295 Salary Changes | $0 | $0 | $266,276 | $341,381 | +$75,105 | +$341,381 |
| $$$ Out | 65 | Community Services | General Fund | 5542 Group Health Insurance - HRA | $239,283 | $184,833 | $159,762 | $341,113 | +$181,351 | +$101,830 |
| $$$ Out | 67 | Community Services | General Fund | 6678 Professional Services - Other | $251,049 | $137,319 | $340,578 | $340,882 | +$304 | +$89,833 |
| $$$ Out | 77 | Summary - Fund | Sheriff | 6664 Operational Services - Contracted | $34,003 | $170,967 | $277,115 | $334,765 | +$57,650 | +$300,762 |
| $$$ Offset | 41 | Public Works | General Fund | 5501 Proposed Fringe Budget Vacancy | $0 | $0 | $0 | -$330,110 | -$330,110 | -$330,110 |
| $$$ Out | 136 | Other Elected Officials | Election Commission | 5510 Retirement Benefits - County | $292,176 | $217,616 | $336,639 | $325,239 | -$11,400 | +$33,063 |
| $$$ Moved | 62 | Health Services | General Fund | 9656 Transfer From Group Health Insur Fund | $233,947 | $0 | $325,000 | $325,000 | $0 | +$91,053 |
Money Coming In
Page 17
Property Taxes-Current
Administration & Finance · General Fund
FY25
$334,650,497
FY26 YTD
$169,406,717
FY26 Budget
$382,542,988
FY27
$399,585,420
FY26 Budget → FY27 Proposed: +$17,042,432
FY25 Actual → FY27 Proposed: +$64,934,923
Money Going Out
Page 74
Salaries & Labor
Summary - Fund · Sheriff
FY25
$92,759,479
FY26 YTD
$67,087,363
FY26 Budget
$140,946,730
FY27
$140,982,231
FY26 Budget → FY27 Proposed: +$35,501
FY25 Actual → FY27 Proposed: +$48,222,752
Personnel Budget Offset
Page 75
Vacancy Savings
Summary - Fund · Sheriff
FY25
$0
FY26 YTD
$0
FY26 Budget
-$50,808,845
FY27
-$50,808,845
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$50,808,845
Money Going Out
Page 75
Retirement Benefits - County
Summary - Fund · Sheriff
FY25
$27,373,007
FY26 YTD
$20,012,144
FY26 Budget
$41,621,569
FY27
$40,222,230
FY26 Budget → FY27 Proposed: -$1,399,339
FY25 Actual → FY27 Proposed: +$12,849,223
Money Going Out
Page 22
Regional One Health
Administration & Finance · General Fund
FY25
$24,008,000
FY26 YTD
$21,870,333
FY26 Budget
$24,008,000
FY27
$29,408,000
FY26 Budget → FY27 Proposed: +$5,400,000
FY25 Actual → FY27 Proposed: +$5,400,000
Money Going Out
Page 21
Medical Contract - Inmates
Administration & Finance · General Fund
FY25
$18,728,961
FY26 YTD
$21,180,226
FY26 Budget
$24,028,715
FY27
$26,528,715
FY26 Budget → FY27 Proposed: +$2,500,000
FY25 Actual → FY27 Proposed: +$7,799,754
Money Coming In
Page 131
County Trustee
Other Elected Officials · Gen Fund Trustee
FY25
$25,748,730
FY26 YTD
$12,106,604
FY26 Budget
$25,764,505
FY27
$25,764,505
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$15,775
Money Being Moved
Page 24
Transfer To Corrections Center Fund
Administration & Finance · General Fund
FY25
$29,937,654
FY26 YTD
$0
FY26 Budget
$30,000,000
FY27
$23,290,139
FY26 Budget → FY27 Proposed: -$6,709,861
FY25 Actual → FY27 Proposed: -$6,647,515
Money Coming In
Page 17
Business Tax
Administration & Finance · General Fund
FY25
$21,328,290
FY26 YTD
$3,407,002
FY26 Budget
$20,000,000
FY27
$20,000,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$1,328,290
Personnel Budget Offset
Page 19
Vacancy Savings
Administration & Finance · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
-$36,199,959
FY27
-$18,024,508
FY26 Budget → FY27 Proposed: +$18,175,451
FY25 Actual → FY27 Proposed: -$18,024,508
Money Coming In
Page 18
Interest Income
Administration & Finance · General Fund
FY25
$9,095,262
FY26 YTD
$5,901,512
FY26 Budget
$16,393,373
FY27
$16,393,373
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$7,298,111
Money Going Out
Page 92
Salaries & Labor
Judicial · Gen Sessions Court
FY25
$12,158,673
FY26 YTD
$9,115,450
FY26 Budget
$14,532,726
FY27
$14,614,829
FY26 Budget → FY27 Proposed: +$82,103
FY25 Actual → FY27 Proposed: +$2,456,156
Money Going Out
Page 105
Salaries & Labor
Judicial · Public Defender
FY25
$12,207,049
FY26 YTD
$8,463,337
FY26 Budget
$14,238,355
FY27
$14,238,355
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$2,031,306
Money Going Out
Page 18
Salaries & Labor
Administration & Finance · General Fund
FY25
$11,560,939
FY26 YTD
$8,449,749
FY26 Budget
$14,025,824
FY27
$14,065,239
FY26 Budget → FY27 Proposed: +$39,415
FY25 Actual → FY27 Proposed: +$2,504,300
Money Coming In
Page 125
County Clerk Fees
Other Elected Officials · County Clerk
FY25
$13,405,246
FY26 YTD
$6,576,147
FY26 Budget
$13,000,000
FY27
$13,000,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$405,246
Money Going Out
Page 75
Group Health Insurance - HMO
Summary - Fund · Sheriff
FY25
$5,314,033
FY26 YTD
$3,951,671
FY26 Budget
$15,484,787
FY27
$12,351,238
FY26 Budget → FY27 Proposed: -$3,133,549
FY25 Actual → FY27 Proposed: +$7,037,205
Money Going Out
Page 74
Overtime
Summary - Fund · Sheriff
FY25
$27,367,599
FY26 YTD
$18,135,351
FY26 Budget
$11,720,926
FY27
$12,266,633
FY26 Budget → FY27 Proposed: +$545,707
FY25 Actual → FY27 Proposed: -$15,100,966
Money Going Out
Page 112
Salaries & Labor
Judicial · Attorney General
FY25
$10,756,503
FY26 YTD
$7,562,015
FY26 Budget
$12,019,043
FY27
$12,019,043
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$1,262,540
Money Going Out
Page 41
Salaries & Labor
Public Works · General Fund
FY25
$9,080,244
FY26 YTD
$6,902,577
FY26 Budget
$11,342,047
FY27
$11,342,047
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$2,261,803
Money Going Out
Page 98
Salaries & Labor
Judicial · Juvenile Court Judge
FY25
$7,179,870
FY26 YTD
$5,235,013
FY26 Budget
$10,182,068
FY27
$10,187,948
FY26 Budget → FY27 Proposed: +$5,880
FY25 Actual → FY27 Proposed: +$3,008,078
Money Going Out
Page 50
Salaries & Labor
Corrections · Youth Justice and Edu Ctr
FY25
$0
FY26 YTD
$2,440,246
FY26 Budget
$9,030,106
FY27
$9,030,106
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$9,030,106
Money Going Out
Page 57
Salaries & Labor
Health Services · General Fund
FY25
$7,215,298
FY26 YTD
$5,435,409
FY26 Budget
$8,895,526
FY27
$8,893,498
FY26 Budget → FY27 Proposed: -$2,028
FY25 Actual → FY27 Proposed: +$1,678,200
Money Going Out
Page 121
Salaries & Labor
Other Elected Officials · Assessor
FY25
$6,876,747
FY26 YTD
$5,152,360
FY26 Budget
$8,135,655
FY27
$8,140,352
FY26 Budget → FY27 Proposed: +$4,697
FY25 Actual → FY27 Proposed: +$1,263,605
Money Coming In
Page 17
Property Taxes-Delinquent
Administration & Finance · General Fund
FY25
$6,911,213
FY26 YTD
$4,056,817
FY26 Budget
$7,023,373
FY27
$7,920,001
FY26 Budget → FY27 Proposed: +$896,628
FY25 Actual → FY27 Proposed: +$1,008,788
Money Coming In
Page 17
TVA Replacement Tax
Administration & Finance · General Fund
FY25
$7,319,476
FY26 YTD
$2,079,177
FY26 Budget
$7,500,000
FY27
$7,500,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$180,524
Money Going Out
Page 27
Salaries & Labor
Information Technology Services · General Fund
FY25
$4,941,533
FY26 YTD
$3,748,932
FY26 Budget
$6,835,207
FY27
$6,835,207
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$1,893,674
Money Going Out
Page 64
Salaries & Labor
Community Services · General Fund
FY25
$5,068,983
FY26 YTD
$3,981,356
FY26 Budget
$6,819,759
FY27
$6,819,759
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$1,750,776
Money Coming In
Page 92
General Sessions Court - Fees
Judicial · Gen Sessions Court
FY25
$3,992,926
FY26 YTD
$4,404,458
FY26 Budget
$6,600,000
FY27
$6,600,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$2,607,074
Money Coming In
Page 105
State Of Tennessee Reimbursements
Judicial · Public Defender
FY25
$6,575,000
FY26 YTD
$5,074,275
FY26 Budget
$6,316,000
FY27
$6,316,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$259,000
Money Going Out
Page 77
Food Service - Contracted
Summary - Fund · Sheriff
FY25
$5,641,492
FY26 YTD
$6,108,544
FY26 Budget
$6,108,554
FY27
$6,134,054
FY26 Budget → FY27 Proposed: +$25,500
FY25 Actual → FY27 Proposed: +$492,562
Money Going Out
Page 44
Utility Services
Public Works · General Fund
FY25
$5,029,803
FY26 YTD
$2,818,302
FY26 Budget
$5,165,503
FY27
$5,417,332
FY26 Budget → FY27 Proposed: +$251,829
FY25 Actual → FY27 Proposed: +$387,529
Money Going Out
Page 19
Salary Changes
Administration & Finance · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
$403,326
FY27
$5,306,301
FY26 Budget → FY27 Proposed: +$4,902,975
FY25 Actual → FY27 Proposed: +$5,306,301
Money Going Out
Page 60
Operational Services - Contracted
Health Services · General Fund
FY25
$5,310,046
FY26 YTD
$5,080,643
FY26 Budget
$11,430,973
FY27
$5,295,648
FY26 Budget → FY27 Proposed: -$6,135,325
FY25 Actual → FY27 Proposed: -$14,398
Money Set Aside or Used
Page 23
General Reserve
Administration & Finance · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
$5,205,556
FY27
$5,205,556
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$5,205,556
Money Coming In
Page 17
Bank Excise Tax
Administration & Finance · General Fund
FY25
$4,033,082
FY26 YTD
$0
FY26 Budget
$5,500,000
FY27
$4,956,440
FY26 Budget → FY27 Proposed: -$543,560
FY25 Actual → FY27 Proposed: +$923,358
Money Going Out
Page 131
Salaries & Labor
Other Elected Officials · Gen Fund Trustee
FY25
$4,253,646
FY26 YTD
$3,204,272
FY26 Budget
$5,131,108
FY27
$4,919,471
FY26 Budget → FY27 Proposed: -$211,637
FY25 Actual → FY27 Proposed: +$665,825
Money Going Out
Page 89
Salaries & Labor
Judicial · Criminal Court
FY25
$3,823,046
FY26 YTD
$2,952,836
FY26 Budget
$4,837,734
FY27
$4,842,431
FY26 Budget → FY27 Proposed: +$4,697
FY25 Actual → FY27 Proposed: +$1,019,385
Money Going Out
Page 125
Salaries & Labor
Other Elected Officials · County Clerk
FY25
$3,534,286
FY26 YTD
$2,833,932
FY26 Budget
$4,663,720
FY27
$4,668,417
FY26 Budget → FY27 Proposed: +$4,697
FY25 Actual → FY27 Proposed: +$1,134,131
Money Going Out
Page 75
Group Health Insurance - HRA
Summary - Fund · Sheriff
FY25
$3,611,038
FY26 YTD
$2,282,631
FY26 Budget
$1,678,798
FY27
$4,432,590
FY26 Budget → FY27 Proposed: +$2,753,792
FY25 Actual → FY27 Proposed: +$821,552
Money Coming In
Page 22
Indirect Cost Charges/Allocations
Administration & Finance · General Fund
FY25
$5,138,000
FY26 YTD
$2,402,757
FY26 Budget
$4,197,579
FY27
$4,363,843
FY26 Budget → FY27 Proposed: +$166,264
FY25 Actual → FY27 Proposed: -$774,157
Money Coming In
Page 17
Exempt Property In Lieu Of Taxes
Administration & Finance · General Fund
FY25
$2,989,928
FY26 YTD
$302,771
FY26 Budget
$2,820,520
FY27
$4,277,149
FY26 Budget → FY27 Proposed: +$1,456,629
FY25 Actual → FY27 Proposed: +$1,287,221
Money Going Out
Page 77
Bldg & Grounds Maintenance - Contracted
Summary - Fund · Sheriff
FY25
$5,706,948
FY26 YTD
$3,316,726
FY26 Budget
$4,317,029
FY27
$4,274,674
FY26 Budget → FY27 Proposed: -$42,355
FY25 Actual → FY27 Proposed: -$1,432,274
Money Going Out
Page 74
Overtime/Holiday Pay
Summary - Fund · Sheriff
FY25
$3,353,839
FY26 YTD
$3,848,184
FY26 Budget
$3,573,071
FY27
$4,214,316
FY26 Budget → FY27 Proposed: +$641,245
FY25 Actual → FY27 Proposed: +$860,477
Money Going Out
Page 28
Software-Acquisition & Licenses
Information Technology Services · General Fund
FY25
$3,163,349
FY26 YTD
$4,047,833
FY26 Budget
$4,255,830
FY27
$4,213,174
FY26 Budget → FY27 Proposed: -$42,656
FY25 Actual → FY27 Proposed: +$1,049,825
Money Going Out
Page 92
Retirement Benefits - County
Judicial · Gen Sessions Court
FY25
$3,519,645
FY26 YTD
$2,688,299
FY26 Budget
$4,291,514
FY27
$4,169,611
FY26 Budget → FY27 Proposed: -$121,903
FY25 Actual → FY27 Proposed: +$649,966
Money Going Out
Page 105
Retirement Benefits - County
Judicial · Public Defender
FY25
$3,557,464
FY26 YTD
$2,502,214
FY26 Budget
$4,204,586
FY27
$4,062,203
FY26 Budget → FY27 Proposed: -$142,383
FY25 Actual → FY27 Proposed: +$504,739
Money Going Out
Page 19
Retirement Benefits - County
Administration & Finance · General Fund
FY25
$3,371,050
FY26 YTD
$2,507,349
FY26 Budget
$4,141,826
FY27
$4,012,813
FY26 Budget → FY27 Proposed: -$129,013
FY25 Actual → FY27 Proposed: +$641,763
Money Coming In
Page 17
Interest & Penalty On Taxes
Administration & Finance · General Fund
FY25
$5,932,005
FY26 YTD
$1,815,857
FY26 Budget
$5,000,000
FY27
$4,000,000
FY26 Budget → FY27 Proposed: -$1,000,000
FY25 Actual → FY27 Proposed: -$1,932,005
Money Coming In
Page 128
County Register
Other Elected Officials · Register
FY25
$3,340,693
FY26 YTD
$2,233,236
FY26 Budget
$4,000,000
FY27
$4,000,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$659,307
Money Coming In
Page 83
Chancery Court Fees
Judicial · Chancery Court
FY25
$3,578,665
FY26 YTD
$1,689,835
FY26 Budget
$3,250,000
FY27
$3,600,000
FY26 Budget → FY27 Proposed: +$350,000
FY25 Actual → FY27 Proposed: +$21,335
Personnel Budget Offset
Page 50
Vacancy Savings
Corrections · Youth Justice and Edu Ctr
FY25
$0
FY26 YTD
$0
FY26 Budget
-$3,544,935
FY27
-$3,544,935
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$3,544,935
Money Going Out
Page 112
Retirement Benefits - County
Judicial · Attorney General
FY25
$3,118,927
FY26 YTD
$2,234,011
FY26 Budget
$3,549,223
FY27
$3,429,033
FY26 Budget → FY27 Proposed: -$120,190
FY25 Actual → FY27 Proposed: +$310,106
Money Coming In
Page 17
MLG&W In Lieu Of Taxes
Administration & Finance · General Fund
FY25
$3,324,017
FY26 YTD
$3,538,983
FY26 Budget
$2,977,815
FY27
$3,365,500
FY26 Budget → FY27 Proposed: +$387,685
FY25 Actual → FY27 Proposed: +$41,483
Money Going Out
Page 42
Retirement Benefits - County
Public Works · General Fund
FY25
$2,656,669
FY26 YTD
$2,044,196
FY26 Budget
$3,349,306
FY27
$3,235,886
FY26 Budget → FY27 Proposed: -$113,420
FY25 Actual → FY27 Proposed: +$579,217
Money Going Out
Page 136
Salaries - Election Workers
Other Elected Officials · Election Commission
FY25
$290,117
FY26 YTD
$1,773
FY26 Budget
$633,906
FY27
$3,222,554
FY26 Budget → FY27 Proposed: +$2,588,648
FY25 Actual → FY27 Proposed: +$2,932,437
Money Going Out
Page 102
Salaries & Labor
Judicial · Juvenile Court Clerk
FY25
$2,651,255
FY26 YTD
$2,079,995
FY26 Budget
$3,195,037
FY27
$3,199,734
FY26 Budget → FY27 Proposed: +$4,697
FY25 Actual → FY27 Proposed: +$548,479
Money Coming In
Page 17
Federal Cost Reimbursements
Administration & Finance · General Fund
FY25
$3,088,226
FY26 YTD
$1,537,451
FY26 Budget
$3,050,000
FY27
$3,050,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$38,226
Money Going Out
Page 78
Passenger Vehicles
Summary - Fund · Sheriff
FY25
$3,218,002
FY26 YTD
$2,647,403
FY26 Budget
$3,166,575
FY27
$3,033,970
FY26 Budget → FY27 Proposed: -$132,605
FY25 Actual → FY27 Proposed: -$184,032
Money Going Out
Page 77
Security Services
Summary - Fund · Sheriff
FY25
$3,045,536
FY26 YTD
$2,983,534
FY26 Budget
$2,992,857
FY27
$2,985,107
FY26 Budget → FY27 Proposed: -$7,750
FY25 Actual → FY27 Proposed: -$60,429
Money Going Out
Page 117
Salaries & Labor
Other Elected Officials · County Commission
FY25
$2,666,824
FY26 YTD
$1,846,852
FY26 Budget
$2,967,813
FY27
$2,967,813
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$300,989
Money Going Out
Page 98
Retirement Benefits - County
Judicial · Juvenile Court Judge
FY25
$2,093,249
FY26 YTD
$1,555,551
FY26 Budget
$3,006,765
FY27
$2,906,622
FY26 Budget → FY27 Proposed: -$100,143
FY25 Actual → FY27 Proposed: +$813,373
Money Coming In
Page 73
Sheriff Jail Revenue - State
Summary - Fund · Sheriff
FY25
$2,802,971
FY26 YTD
$1,010,609
FY26 Budget
$2,700,000
FY27
$2,700,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$102,971
Money Being Moved
Page 62
Transfer To Grants Fund
Health Services · General Fund
FY25
$2,300,605
FY26 YTD
$918,813
FY26 Budget
$2,602,003
FY27
$2,602,003
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$301,398
Money Going Out
Page 50
Retirement Benefits - County
Corrections · Youth Justice and Edu Ctr
FY25
$0
FY26 YTD
$723,588
FY26 Budget
$2,666,590
FY27
$2,576,289
FY26 Budget → FY27 Proposed: -$90,301
FY25 Actual → FY27 Proposed: +$2,576,289
Money Going Out
Page 74
Temporary Labor
Summary - Fund · Sheriff
FY25
$1,440,173
FY26 YTD
$997,100
FY26 Budget
$2,568,451
FY27
$2,568,451
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$1,128,278
Money Going Out
Page 86
Salaries & Labor
Judicial · Circuit Court
FY25
$2,098,728
FY26 YTD
$1,570,784
FY26 Budget
$2,548,776
FY27
$2,553,473
FY26 Budget → FY27 Proposed: +$4,697
FY25 Actual → FY27 Proposed: +$454,745
Money Going Out
Page 58
Retirement Benefits - County
Health Services · General Fund
FY25
$2,108,802
FY26 YTD
$1,611,597
FY26 Budget
$2,626,849
FY27
$2,537,315
FY26 Budget → FY27 Proposed: -$89,534
FY25 Actual → FY27 Proposed: +$428,513
Money Going Out
Page 60
Professional Services - Other
Health Services · General Fund
FY25
$3,672,785
FY26 YTD
$2,498,604
FY26 Budget
$3,635,617
FY27
$2,529,720
FY26 Budget → FY27 Proposed: -$1,105,897
FY25 Actual → FY27 Proposed: -$1,143,065
Money Going Out
Page 20
Insurance - Property & Liability
Administration & Finance · General Fund
FY25
$2,028,255
FY26 YTD
$1,263,542
FY26 Budget
$2,313,950
FY27
$2,513,950
FY26 Budget → FY27 Proposed: +$200,000
FY25 Actual → FY27 Proposed: +$485,695
Money Going Out
Page 121
Retirement Benefits - County
Other Elected Officials · Assessor
FY25
$2,018,471
FY26 YTD
$1,533,863
FY26 Budget
$2,402,459
FY27
$2,322,442
FY26 Budget → FY27 Proposed: -$80,017
FY25 Actual → FY27 Proposed: +$303,971
Money Coming In
Page 136
State Of Tennessee Reimbursements
Other Elected Officials · Election Commission
FY25
$11,373
FY26 YTD
$7,582
FY26 Budget
$2,271,749
FY27
$2,271,749
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$2,260,376
Money Going Out
Page 128
Salaries & Labor
Other Elected Officials · Register
FY25
$1,803,684
FY26 YTD
$1,334,770
FY26 Budget
$2,141,996
FY27
$2,187,194
FY26 Budget → FY27 Proposed: +$45,198
FY25 Actual → FY27 Proposed: +$383,510
Money Going Out
Page 50
Overtime
Corrections · Youth Justice and Edu Ctr
FY25
$0
FY26 YTD
$357,136
FY26 Budget
$2,090,579
FY27
$2,090,579
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$2,090,579
Money Going Out
Page 75
Medicare Employer Contributions
Summary - Fund · Sheriff
FY25
$1,778,859
FY26 YTD
$1,309,267
FY26 Budget
$2,080,970
FY27
$2,081,485
FY26 Budget → FY27 Proposed: +$515
FY25 Actual → FY27 Proposed: +$302,626
Money Going Out
Page 21
Operational Services - Contracted
Administration & Finance · General Fund
FY25
$24,105
FY26 YTD
$0
FY26 Budget
$50,000
FY27
$2,050,000
FY26 Budget → FY27 Proposed: +$2,000,000
FY25 Actual → FY27 Proposed: +$2,025,895
Money Going Out
Page 27
Retirement Benefits - County
Information Technology Services · General Fund
FY25
$1,446,433
FY26 YTD
$1,109,855
FY26 Budget
$2,018,437
FY27
$1,950,085
FY26 Budget → FY27 Proposed: -$68,352
FY25 Actual → FY27 Proposed: +$503,652
Money Going Out
Page 65
Retirement Benefits - County
Community Services · General Fund
FY25
$1,482,097
FY26 YTD
$1,180,558
FY26 Budget
$2,013,875
FY27
$1,945,677
FY26 Budget → FY27 Proposed: -$68,198
FY25 Actual → FY27 Proposed: +$463,580
Money Going Out
Page 74
College Incentive
Summary - Fund · Sheriff
FY25
$2,737,409
FY26 YTD
$1,260,835
FY26 Budget
$1,751,476
FY27
$1,874,617
FY26 Budget → FY27 Proposed: +$123,141
FY25 Actual → FY27 Proposed: -$862,792
Money Coming In
Page 17
Litigation Taxes
Administration & Finance · General Fund
FY25
$1,481,465
FY26 YTD
$759,210
FY26 Budget
$1,845,000
FY27
$1,845,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$363,535
Money Going Out
Page 76
Materials - Operational
Summary - Fund · Sheriff
FY25
$2,660,961
FY26 YTD
$1,850,265
FY26 Budget
$2,487,121
FY27
$1,748,857
FY26 Budget → FY27 Proposed: -$738,264
FY25 Actual → FY27 Proposed: -$912,104
Money Going Out
Page 83
Salaries & Labor
Judicial · Chancery Court
FY25
$1,408,732
FY26 YTD
$1,020,833
FY26 Budget
$1,671,019
FY27
$1,677,975
FY26 Budget → FY27 Proposed: +$6,956
FY25 Actual → FY27 Proposed: +$269,243
Money Coming In
Page 57
Fees & Permits
Health Services · General Fund
FY25
$1,516,543
FY26 YTD
$1,037,395
FY26 Budget
$1,708,000
FY27
$1,628,853
FY26 Budget → FY27 Proposed: -$79,147
FY25 Actual → FY27 Proposed: +$112,310
Money Coming In
Page 86
Circuit Court Clerk Fees
Judicial · Circuit Court
FY25
$1,233,241
FY26 YTD
$813,745
FY26 Budget
$1,465,400
FY27
$1,609,400
FY26 Budget → FY27 Proposed: +$144,000
FY25 Actual → FY27 Proposed: +$376,159
Money Coming In
Page 57
State Of Tennessee Reimbursements
Health Services · General Fund
FY25
$1,745,560
FY26 YTD
$835,862
FY26 Budget
$1,559,100
FY27
$1,559,000
FY26 Budget → FY27 Proposed: -$100
FY25 Actual → FY27 Proposed: -$186,560
Money Going Out
Page 44
Vacant Property Maintenance Contracted
Public Works · General Fund
FY25
$1,442,616
FY26 YTD
$728,839
FY26 Budget
$1,558,816
FY27
$1,554,446
FY26 Budget → FY27 Proposed: -$4,370
FY25 Actual → FY27 Proposed: +$111,830
Money Coming In
Page 18
Cable Franchise Fees
Administration & Finance · General Fund
FY25
$869,019
FY26 YTD
$556,449
FY26 Budget
$1,550,000
FY27
$1,550,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$680,981
Money Coming In
Page 17
State Alcoholic Beverage Tax
Administration & Finance · General Fund
FY25
$1,507,396
FY26 YTD
$762,779
FY26 Budget
$1,500,000
FY27
$1,500,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$7,396
Money Going Out
Page 44
Equip Maintenance - Contracted
Public Works · General Fund
FY25
$1,539,162
FY26 YTD
$1,317,241
FY26 Budget
$1,280,146
FY27
$1,465,496
FY26 Budget → FY27 Proposed: +$185,350
FY25 Actual → FY27 Proposed: -$73,666
Money Going Out
Page 75
On-Job-Injury Benefit Expense
Summary - Fund · Sheriff
FY25
$385,539
FY26 YTD
$283,303
FY26 Budget
$574,061
FY27
$1,435,507
FY26 Budget → FY27 Proposed: +$861,446
FY25 Actual → FY27 Proposed: +$1,049,968
Money Going Out
Page 96
Salaries & Labor
Judicial · Probate Court
FY25
$1,240,887
FY26 YTD
$953,737
FY26 Budget
$1,407,401
FY27
$1,423,858
FY26 Budget → FY27 Proposed: +$16,457
FY25 Actual → FY27 Proposed: +$182,971
Money Going Out
Page 21
Professional Services - Other
Administration & Finance · General Fund
FY25
$465,046
FY26 YTD
$160,265
FY26 Budget
$711,785
FY27
$1,419,995
FY26 Budget → FY27 Proposed: +$708,210
FY25 Actual → FY27 Proposed: +$954,949
Money Going Out
Page 77
Administrative Services - Contracted
Summary - Fund · Sheriff
FY25
$1,400,000
FY26 YTD
$1,516,667
FY26 Budget
$1,400,000
FY27
$1,404,360
FY26 Budget → FY27 Proposed: +$4,360
FY25 Actual → FY27 Proposed: +$4,360
Money Going Out
Page 131
Retirement Benefits - County
Other Elected Officials · Gen Fund Trustee
FY25
$1,250,090
FY26 YTD
$951,713
FY26 Budget
$1,515,216
FY27
$1,403,525
FY26 Budget → FY27 Proposed: -$111,691
FY25 Actual → FY27 Proposed: +$153,435
Money Going Out
Page 19
College Incentive
Administration & Finance · General Fund
FY25
$75,303
FY26 YTD
$38,582
FY26 Budget
$1,387,541
FY27
$1,387,541
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$1,312,238
Money Going Out
Page 89
Retirement Benefits - County
Judicial · Criminal Court
FY25
$1,119,499
FY26 YTD
$874,716
FY26 Budget
$1,428,583
FY27
$1,381,546
FY26 Budget → FY27 Proposed: -$47,037
FY25 Actual → FY27 Proposed: +$262,047
Money Going Out
Page 125
Retirement Benefits - County
Other Elected Officials · County Clerk
FY25
$1,034,587
FY26 YTD
$843,810
FY26 Budget
$1,377,197
FY27
$1,331,899
FY26 Budget → FY27 Proposed: -$45,298
FY25 Actual → FY27 Proposed: +$297,312
Money Going Out
Page 45
Shelby Farms Conservancy
Public Works · General Fund
FY25
$1,325,848
FY26 YTD
$1,325,848
FY26 Budget
$1,325,848
FY27
$1,325,848
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: $0
Money Being Moved
Page 23
Transfer To Other Special Revenue Funds
Administration & Finance · General Fund
FY25
$381,568
FY26 YTD
$452,218
FY26 Budget
$1,161,067
FY27
$1,311,846
FY26 Budget → FY27 Proposed: +$150,779
FY25 Actual → FY27 Proposed: +$930,278
Money Going Out
Page 23
County CEP Grants
Administration & Finance · General Fund
FY25
$2,395,500
FY26 YTD
$989,802
FY26 Budget
$2,600,000
FY27
$1,300,000
FY26 Budget → FY27 Proposed: -$1,300,000
FY25 Actual → FY27 Proposed: -$1,095,500
Money Coming In
Page 131
Memphis Cost Reimbursements
Other Elected Officials · Gen Fund Trustee
FY25
$1,298,403
FY26 YTD
$1,083,545
FY26 Budget
$1,300,000
FY27
$1,300,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$1,597
Money Going Out
Page 21
Medical & Dental Services
Administration & Finance · General Fund
FY25
$137,290
FY26 YTD
$14,025
FY26 Budget
$1,250,000
FY27
$1,250,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$1,112,710
Money Going Out
Page 76
Software-Acquisition & Licenses
Summary - Fund · Sheriff
FY25
$1,769,368
FY26 YTD
$1,062,136
FY26 Budget
$1,212,810
FY27
$1,229,810
FY26 Budget → FY27 Proposed: +$17,000
FY25 Actual → FY27 Proposed: -$539,558
Money Going Out
Page 43
Postage & Mail Services
Public Works · General Fund
FY25
$872,178
FY26 YTD
$1,221,487
FY26 Budget
$1,204,145
FY27
$1,214,395
FY26 Budget → FY27 Proposed: +$10,250
FY25 Actual → FY27 Proposed: +$342,217
Money Going Out
Page 136
Temporary Labor
Other Elected Officials · Election Commission
FY25
$747,616
FY26 YTD
$280,114
FY26 Budget
$1,208,674
FY27
$1,208,674
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$461,058
Money Coming In
Page 27
Electronic Data/Filing (EDP) Fees
Information Technology Services · General Fund
FY25
$1,299,261
FY26 YTD
$735,070
FY26 Budget
$1,675,000
FY27
$1,200,000
FY26 Budget → FY27 Proposed: -$475,000
FY25 Actual → FY27 Proposed: -$99,261
Money Going Out
Page 77
Equipment Maintenance - Contracted; Computer/Telecom
Summary - Fund · Sheriff
FY25
$909,143
FY26 YTD
$217,534
FY26 Budget
$1,328,967
FY27
$1,174,951
FY26 Budget → FY27 Proposed: -$154,016
FY25 Actual → FY27 Proposed: +$265,808
Money Going Out
Page 18
Criminal Court Clerk Fines & Fees-County
Administration & Finance · General Fund
FY25
$977,346
FY26 YTD
$611,929
FY26 Budget
$1,150,000
FY27
$1,150,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$172,654
Money Going Out
Page 76
Petroleum Products
Summary - Fund · Sheriff
FY25
$937,463
FY26 YTD
$813,958
FY26 Budget
$965,300
FY27
$1,143,220
FY26 Budget → FY27 Proposed: +$177,920
FY25 Actual → FY27 Proposed: +$205,757
Money Going Out
Page 136
Salaries & Labor
Other Elected Officials · Election Commission
FY25
$1,026,234
FY26 YTD
$754,394
FY26 Budget
$1,139,988
FY27
$1,139,988
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$113,754
Money Going Out
Page 77
Utility Services
Summary - Fund · Sheriff
FY25
$1,259,727
FY26 YTD
$611,548
FY26 Budget
$1,149,559
FY27
$1,138,291
FY26 Budget → FY27 Proposed: -$11,268
FY25 Actual → FY27 Proposed: -$121,436
Personnel Budget Offset
Page 93
Vacancy Savings
Judicial · Gen Sessions Court
FY25
$0
FY26 YTD
$0
FY26 Budget
-$1,034,597
FY27
-$1,034,597
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$1,034,597
Money Going Out
Page 67
Operational Services - Contracted
Community Services · General Fund
FY25
$885,254
FY26 YTD
$543,626
FY26 Budget
$1,017,599
FY27
$1,031,599
FY26 Budget → FY27 Proposed: +$14,000
FY25 Actual → FY27 Proposed: +$146,345
Personnel Budget Offset
Page 106
Vacancy Savings
Judicial · Public Defender
FY25
$0
FY26 YTD
$0
FY26 Budget
-$1,026,158
FY27
-$1,026,158
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$1,026,158
Personnel Budget Offset
Page 41
Proposed Salary Budget Vacancy
Public Works · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
$0
FY27
-$1,025,059
FY26 Budget → FY27 Proposed: -$1,025,059
FY25 Actual → FY27 Proposed: -$1,025,059
Money Coming In
Page 78
Sheriff Security Allocation
Summary - Fund · Sheriff
FY25
$838,080
FY26 YTD
$349,200
FY26 Budget
$1,003,071
FY27
$1,003,071
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$164,991
Money Coming In
Page 17
Local Sales Tax - County Share
Administration & Finance · General Fund
FY25
$2,235,496
FY26 YTD
$379,165
FY26 Budget
$1,000,000
FY27
$1,000,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$1,235,496
Money Going Out
Page 74
Longevity
Summary - Fund · Sheriff
FY25
$947,611
FY26 YTD
$636,752
FY26 Budget
$1,197,647
FY27
$970,374
FY26 Budget → FY27 Proposed: -$227,273
FY25 Actual → FY27 Proposed: +$22,763
Money Going Out
Page 21
Accounting & Auditing Services
Administration & Finance · General Fund
FY25
$610,500
FY26 YTD
$943,457
FY26 Budget
$910,000
FY27
$965,000
FY26 Budget → FY27 Proposed: +$55,000
FY25 Actual → FY27 Proposed: +$354,500
Money Coming In
Page 44
Mail Services - Inside
Public Works · General Fund
FY25
$724,264
FY26 YTD
$443,302
FY26 Budget
$959,697
FY27
$964,797
FY26 Budget → FY27 Proposed: +$5,100
FY25 Actual → FY27 Proposed: +$240,533
Money Coming In
Page 96
Probate Court Clerk Fees
Judicial · Probate Court
FY25
$1,429,629
FY26 YTD
$904,578
FY26 Budget
$959,488
FY27
$959,488
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$470,141
Money Coming In
Page 17
Wholesale Beer Tax
Administration & Finance · General Fund
FY25
$611,825
FY26 YTD
$304,363
FY26 Budget
$950,000
FY27
$950,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$338,175
Money Set Aside or Used
Page 75
Group Health Insurance-Reserve Deputies
Summary - Fund · Sheriff
FY25
$828,336
FY26 YTD
$153,175
FY26 Budget
$945,000
FY27
$945,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$116,664
Money Going Out
Page 64
Salary Changes
Community Services · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
$218,348
FY27
$934,177
FY26 Budget → FY27 Proposed: +$715,829
FY25 Actual → FY27 Proposed: +$934,177
Money Going Out
Page 136
Overtime
Other Elected Officials · Election Commission
FY25
$91,837
FY26 YTD
$10,019
FY26 Budget
$223,007
FY27
$926,362
FY26 Budget → FY27 Proposed: +$703,355
FY25 Actual → FY27 Proposed: +$834,525
Money Going Out
Page 75
Apparel - Employees
Summary - Fund · Sheriff
FY25
$1,303,227
FY26 YTD
$879,336
FY26 Budget
$943,610
FY27
$924,731
FY26 Budget → FY27 Proposed: -$18,879
FY25 Actual → FY27 Proposed: -$378,496
Money Coming In
Page 89
Criminal Court Clerk Fines & Fees-State
Judicial · Criminal Court
FY25
$767,713
FY26 YTD
$431,234
FY26 Budget
$960,000
FY27
$924,000
FY26 Budget → FY27 Proposed: -$36,000
FY25 Actual → FY27 Proposed: +$156,287
Money Going Out
Page 67
Medical & Dental Services
Community Services · General Fund
FY25
$904,347
FY26 YTD
$874,478
FY26 Budget
$912,000
FY27
$915,000
FY26 Budget → FY27 Proposed: +$3,000
FY25 Actual → FY27 Proposed: +$10,653
Money Going Out
Page 102
Retirement Benefits - County
Judicial · Juvenile Court Clerk
FY25
$776,464
FY26 YTD
$618,430
FY26 Budget
$943,494
FY27
$912,884
FY26 Budget → FY27 Proposed: -$30,610
FY25 Actual → FY27 Proposed: +$136,420
Personnel Budget Offset
Page 27
Proposed Salary Budget Vacancy
Information Technology Services · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
$0
FY27
-$905,706
FY26 Budget → FY27 Proposed: -$905,706
FY25 Actual → FY27 Proposed: -$905,706
Money Going Out
Page 21
Other Professional & Contracted Services
Administration & Finance · General Fund
FY25
$0
FY26 YTD
$207,965
FY26 Budget
$532,144
FY27
$904,751
FY26 Budget → FY27 Proposed: +$372,607
FY25 Actual → FY27 Proposed: +$904,751
Money Going Out
Page 78
Fleet Petroleum Services
Summary - Fund · Sheriff
FY25
$730,453
FY26 YTD
$356,810
FY26 Budget
$800,000
FY27
$900,000
FY26 Budget → FY27 Proposed: +$100,000
FY25 Actual → FY27 Proposed: +$169,547
Money Going Out
Page 77
Telecommunications Services-External
Summary - Fund · Sheriff
FY25
$931,861
FY26 YTD
$607,619
FY26 Budget
$798,286
FY27
$871,000
FY26 Budget → FY27 Proposed: +$72,714
FY25 Actual → FY27 Proposed: -$60,861
Personnel Budget Offset
Page 112
Vacancy Savings
Judicial · Attorney General
FY25
$0
FY26 YTD
$0
FY26 Budget
-$852,751
FY27
-$852,751
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$852,751
Money Going Out
Page 117
Retirement Benefits - County
Other Elected Officials · County Commission
FY25
$765,158
FY26 YTD
$542,612
FY26 Budget
$876,395
FY27
$846,717
FY26 Budget → FY27 Proposed: -$29,678
FY25 Actual → FY27 Proposed: +$81,559
Money Coming In
Page 89
Criminal Court Clerk Fines & Fees-County
Judicial · Criminal Court
FY25
$539,254
FY26 YTD
$455,404
FY26 Budget
$840,000
FY27
$840,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$300,746
Personnel Budget Offset
Page 42
Vacancy Savings
Public Works · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
-$839,524
FY27
-$839,524
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$839,524
Money Going Out
Page 44
Sheriff Security Allocation
Public Works · General Fund
FY25
$838,080
FY26 YTD
$349,200
FY26 Budget
$838,080
FY27
$838,080
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: $0
Money Coming In
Page 17
Other Local Taxes
Administration & Finance · General Fund
FY25
$833,333
FY26 YTD
$0
FY26 Budget
$833,333
FY27
$833,333
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: $0
Money Going Out
Page 21
Legal/Attorney Services
Administration & Finance · General Fund
FY25
$600,428
FY26 YTD
$406,443
FY26 Budget
$818,417
FY27
$818,417
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$217,989
Money Going Out
Page 60
Other Services & Expenses
Health Services · General Fund
FY25
$2,977
FY26 YTD
$0
FY26 Budget
$662,500
FY27
$812,847
FY26 Budget → FY27 Proposed: +$150,347
FY25 Actual → FY27 Proposed: +$809,870
Money Coming In
Page 41
Fees & Permits
Public Works · General Fund
FY25
$1,045,886
FY26 YTD
$546,465
FY26 Budget
$500,000
FY27
$800,000
FY26 Budget → FY27 Proposed: +$300,000
FY25 Actual → FY27 Proposed: -$245,886
Money Going Out
Page 58
Drugs & Medication
Health Services · General Fund
FY25
$713,232
FY26 YTD
$179,575
FY26 Budget
$711,297
FY27
$775,158
FY26 Budget → FY27 Proposed: +$63,861
FY25 Actual → FY27 Proposed: +$61,926
Money Going Out
Page 119
Outside Consultant Services
Other Elected Officials · County Commission
FY25
$457,830
FY26 YTD
$449,774
FY26 Budget
$793,439
FY27
$773,439
FY26 Budget → FY27 Proposed: -$20,000
FY25 Actual → FY27 Proposed: +$315,609
Personnel Budget Offset
Page 105
Proposed Salary Budget Vacancy
Judicial · Public Defender
FY25
$0
FY26 YTD
$0
FY26 Budget
$0
FY27
-$762,073
FY26 Budget → FY27 Proposed: -$762,073
FY25 Actual → FY27 Proposed: -$762,073
Money Being Moved
Page 104
Transfer To Grants Fund
Judicial · Juvenile Court Clerk
FY25
$617,357
FY26 YTD
$290,915
FY26 Budget
$750,895
FY27
$750,895
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$133,538
Money Going Out
Page 123
Equip Maintenance - Contracted
Other Elected Officials · Assessor
FY25
$1,727,510
FY26 YTD
$385,000
FY26 Budget
$2,133,919
FY27
$747,919
FY26 Budget → FY27 Proposed: -$1,386,000
FY25 Actual → FY27 Proposed: -$979,591
Money Going Out
Page 86
Retirement Benefits - County
Judicial · Circuit Court
FY25
$615,851
FY26 YTD
$465,709
FY26 Budget
$752,654
FY27
$728,506
FY26 Budget → FY27 Proposed: -$24,148
FY25 Actual → FY27 Proposed: +$112,655
Money Going Out
Page 43
Bldg & Grounds Maintenance - Contracted
Public Works · General Fund
FY25
$716,625
FY26 YTD
$1,143,509
FY26 Budget
$799,967
FY27
$725,341
FY26 Budget → FY27 Proposed: -$74,626
FY25 Actual → FY27 Proposed: +$8,716
Money Coming In
Page 89
Criminal Court Clerk Fees-Other
Judicial · Criminal Court
FY25
$733,683
FY26 YTD
$349,763
FY26 Budget
$864,000
FY27
$720,000
FY26 Budget → FY27 Proposed: -$144,000
FY25 Actual → FY27 Proposed: -$13,683
Money Going Out
Page 42
Group Health Insurance - HMO
Public Works · General Fund
FY25
$541,474
FY26 YTD
$380,781
FY26 Budget
$1,019,793
FY27
$716,967
FY26 Budget → FY27 Proposed: -$302,826
FY25 Actual → FY27 Proposed: +$175,493
Money Going Out
Page 75
Group Life Insurance Benefit
Summary - Fund · Sheriff
FY25
$772,933
FY26 YTD
$626,763
FY26 Budget
$1,183,953
FY27
$713,370
FY26 Budget → FY27 Proposed: -$470,583
FY25 Actual → FY27 Proposed: -$59,563
Personnel Budget Offset
Page 58
Vacancy Savings
Health Services · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
-$715,349
FY27
-$712,654
FY26 Budget → FY27 Proposed: +$2,695
FY25 Actual → FY27 Proposed: -$712,654
Money Being Moved
Page 23
Transfer To Consol Codes Enforc Fund
Administration & Finance · General Fund
FY25
$1,500,000
FY26 YTD
$0
FY26 Budget
$1,500,000
FY27
$710,158
FY26 Budget → FY27 Proposed: -$789,842
FY25 Actual → FY27 Proposed: -$789,842
Money Going Out
Page 136
Salary Changes
Other Elected Officials · Election Commission
FY25
$0
FY26 YTD
$0
FY26 Budget
$41,004
FY27
$700,902
FY26 Budget → FY27 Proposed: +$659,898
FY25 Actual → FY27 Proposed: +$700,902
Money Coming In
Page 18
General Sessions Court - Fines
Administration & Finance · General Fund
FY25
$467,756
FY26 YTD
$235,242
FY26 Budget
$700,000
FY27
$700,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$232,244
Money Going Out
Page 117
Temporary Labor
Other Elected Officials · County Commission
FY25
$546,493
FY26 YTD
$255,790
FY26 Budget
$694,368
FY27
$694,368
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$147,875
Money Going Out
Page 61
Utility Services
Health Services · General Fund
FY25
$686,998
FY26 YTD
$400,661
FY26 Budget
$681,192
FY27
$691,192
FY26 Budget → FY27 Proposed: +$10,000
FY25 Actual → FY27 Proposed: +$4,194
Money Going Out
Page 138
Software-Acquisition & Licenses
Other Elected Officials · Election Commission
FY25
$424,083
FY26 YTD
$268,987
FY26 Budget
$683,851
FY27
$683,851
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$259,768
Personnel Budget Offset
Page 98
Proposed Salary Budget Vacancy
Judicial · Juvenile Court Judge
FY25
$0
FY26 YTD
$0
FY26 Budget
$0
FY27
-$682,703
FY26 Budget → FY27 Proposed: -$682,703
FY25 Actual → FY27 Proposed: -$682,703
Money Going Out
Page 93
Group Health Insurance - HMO
Judicial · Gen Sessions Court
FY25
$399,590
FY26 YTD
$296,342
FY26 Budget
$1,028,142
FY27
$644,850
FY26 Budget → FY27 Proposed: -$383,292
FY25 Actual → FY27 Proposed: +$245,260
Money Going Out
Page 22
Memphis Public Library
Administration & Finance · General Fund
FY25
$385,516
FY26 YTD
$639,742
FY26 Budget
$639,442
FY27
$639,442
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$253,926
Personnel Budget Offset
Page 99
Vacancy Savings
Judicial · Juvenile Court Judge
FY25
$0
FY26 YTD
$0
FY26 Budget
-$631,035
FY27
-$631,035
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$631,035
Money Going Out
Page 128
Retirement Benefits - County
Other Elected Officials · Register
FY25
$527,577
FY26 YTD
$396,590
FY26 Budget
$632,531
FY27
$624,007
FY26 Budget → FY27 Proposed: -$8,524
FY25 Actual → FY27 Proposed: +$96,430
Money Going Out
Page 50
Group Health Insurance - HMO
Corrections · Youth Justice and Edu Ctr
FY25
$0
FY26 YTD
$106,827
FY26 Budget
$1,189,920
FY27
$622,604
FY26 Budget → FY27 Proposed: -$567,316
FY25 Actual → FY27 Proposed: +$622,604
Money Going Out
Page 75
Expendable Furnishings & Equipment
Summary - Fund · Sheriff
FY25
$848,744
FY26 YTD
$486,821
FY26 Budget
$642,075
FY27
$621,583
FY26 Budget → FY27 Proposed: -$20,492
FY25 Actual → FY27 Proposed: -$227,161
Money Going Out
Page 18
Temporary Labor
Administration & Finance · General Fund
FY25
$156,463
FY26 YTD
$169,351
FY26 Budget
$616,267
FY27
$616,267
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$459,804
Money Coming In
Page 67
Indirect Cost Charges/Allocations
Community Services · General Fund
FY25
$443,718
FY26 YTD
$224,302
FY26 Budget
$670,872
FY27
$609,592
FY26 Budget → FY27 Proposed: -$61,280
FY25 Actual → FY27 Proposed: +$165,874
Money Going Out
Page 44
Roads & Bridges Services
Public Works · General Fund
FY25
$606,834
FY26 YTD
$162,761
FY26 Budget
$608,131
FY27
$607,931
FY26 Budget → FY27 Proposed: -$200
FY25 Actual → FY27 Proposed: +$1,097
Personnel Budget Offset
Page 122
Vacancy Savings
Other Elected Officials · Assessor
FY25
$0
FY26 YTD
$0
FY26 Budget
-$602,128
FY27
-$602,128
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$602,128
Money Coming In
Page 73
Sheriff - General Sessions Court Fees
Summary - Fund · Sheriff
FY25
$320,556
FY26 YTD
$322,097
FY26 Budget
$600,000
FY27
$600,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$279,444
Money Going Out
Page 108
Salaries & Labor
Judicial · Divorce Referee
FY25
$560,450
FY26 YTD
$418,505
FY26 Budget
$597,785
FY27
$597,785
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$37,335
Money Coming In
Page 73
State Of Tennessee Reimbursements
Summary - Fund · Sheriff
FY25
$568,579
FY26 YTD
$176,058
FY26 Budget
$590,000
FY27
$590,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$21,421
Money Going Out
Page 75
Long Term Disability Benefit
Summary - Fund · Sheriff
FY25
$376,414
FY26 YTD
$235,118
FY26 Budget
$535,598
FY27
$589,306
FY26 Budget → FY27 Proposed: +$53,708
FY25 Actual → FY27 Proposed: +$212,892
Money Going Out
Page 137
Freight, Shipping & Storage
Other Elected Officials · Election Commission
FY25
$165,649
FY26 YTD
$26,585
FY26 Budget
$190,000
FY27
$578,700
FY26 Budget → FY27 Proposed: +$388,700
FY25 Actual → FY27 Proposed: +$413,051
Money Going Out
Page 99
Group Health Insurance - HMO
Judicial · Juvenile Court Judge
FY25
$324,464
FY26 YTD
$224,865
FY26 Budget
$889,238
FY27
$578,611
FY26 Budget → FY27 Proposed: -$310,627
FY25 Actual → FY27 Proposed: +$254,147
Money Going Out
Page 19
Group Health Insurance - HMO
Administration & Finance · General Fund
FY25
$286,126
FY26 YTD
$232,315
FY26 Budget
$957,092
FY27
$533,173
FY26 Budget → FY27 Proposed: -$423,919
FY25 Actual → FY27 Proposed: +$247,047
Money Going Out
Page 120
Commissioners' Contingency
Other Elected Officials · County Commission
FY25
$40,000
FY26 YTD
$70,294
FY26 Budget
$532,466
FY27
$532,466
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$492,466
Money Going Out
Page 122
Group Health Insurance - HMO
Other Elected Officials · Assessor
FY25
$385,835
FY26 YTD
$282,724
FY26 Budget
$790,069
FY27
$531,176
FY26 Budget → FY27 Proposed: -$258,893
FY25 Actual → FY27 Proposed: +$145,341
Money Coming In
Page 61
Indirect Cost Charges/Allocations
Health Services · General Fund
FY25
$475,081
FY26 YTD
$117,354
FY26 Budget
$2,168,998
FY27
$525,067
FY26 Budget → FY27 Proposed: -$1,643,931
FY25 Actual → FY27 Proposed: +$49,986
Money Going Out
Page 19
Group Health Insurance - HRA
Administration & Finance · General Fund
FY25
$439,570
FY26 YTD
$297,034
FY26 Budget
$205,094
FY27
$520,826
FY26 Budget → FY27 Proposed: +$315,732
FY25 Actual → FY27 Proposed: +$81,256
Money Going Out
Page 76
Parts Purchases
Summary - Fund · Sheriff
FY25
$501,805
FY26 YTD
$509,384
FY26 Budget
$681,902
FY27
$520,512
FY26 Budget → FY27 Proposed: -$161,390
FY25 Actual → FY27 Proposed: +$18,707
Money Going Out
Page 22
Agricultural Extension
Administration & Finance · General Fund
FY25
$517,355
FY26 YTD
$523,972
FY26 Budget
$517,355
FY27
$517,355
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: $0
Money Going Out
Page 64
Temporary Labor
Community Services · General Fund
FY25
$506,296
FY26 YTD
$318,056
FY26 Budget
$516,210
FY27
$516,210
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$9,914
Money Going Out
Page 77
Equip Maintenance - Contracted
Summary - Fund · Sheriff
FY25
$510,074
FY26 YTD
$871,165
FY26 Budget
$978,413
FY27
$512,539
FY26 Budget → FY27 Proposed: -$465,874
FY25 Actual → FY27 Proposed: +$2,465
Personnel Budget Offset
Page 65
Vacancy Savings
Community Services · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
-$509,128
FY27
-$509,128
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$509,128
Money Going Out
Page 105
Group Health Insurance - HRA
Judicial · Public Defender
FY25
$416,906
FY26 YTD
$267,787
FY26 Budget
$114,044
FY27
$505,183
FY26 Budget → FY27 Proposed: +$391,139
FY25 Actual → FY27 Proposed: +$88,277
Personnel Budget Offset
Page 64
Proposed Salary Budget Vacancy
Community Services · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
$0
FY27
-$503,747
FY26 Budget → FY27 Proposed: -$503,747
FY25 Actual → FY27 Proposed: -$503,747
Money Being Moved
Page 23
Transfer to Central Services Fund
Administration & Finance · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
$1,342,949
FY27
$503,444
FY26 Budget → FY27 Proposed: -$839,505
FY25 Actual → FY27 Proposed: +$503,444
Personnel Budget Offset
Page 28
Vacancy Savings
Information Technology Services · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
-$500,000
FY27
-$500,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$500,000
Money Going Out
Page 60
Agency Temporary Staff
Health Services · General Fund
FY25
$909,952
FY26 YTD
$892,185
FY26 Budget
$1,004,500
FY27
$500,000
FY26 Budget → FY27 Proposed: -$504,500
FY25 Actual → FY27 Proposed: -$409,952
Money Coming In
Page 73
Inmate Phone System Revenue
Summary - Fund · Sheriff
FY25
$600,056
FY26 YTD
$257,242
FY26 Budget
$500,000
FY27
$500,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$100,056
Money Going Out
Page 123
Accounting & Auditing Services
Other Elected Officials · Assessor
FY25
$477,090
FY26 YTD
$494,475
FY26 Budget
$500,000
FY27
$500,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$22,910
Money Going Out
Page 133
Professional Services - Other
Other Elected Officials · Gen Fund Trustee
FY25
$355,092
FY26 YTD
$302,303
FY26 Budget
$500,960
FY27
$500,000
FY26 Budget → FY27 Proposed: -$960
FY25 Actual → FY27 Proposed: +$144,908
Money Going Out
Page 74
Shift Differential
Summary - Fund · Sheriff
FY25
$419,471
FY26 YTD
$290,230
FY26 Budget
$592,400
FY27
$496,092
FY26 Budget → FY27 Proposed: -$96,308
FY25 Actual → FY27 Proposed: +$76,621
Money Going Out
Page 18
Parental Leave Pay
Administration & Finance · General Fund
FY25
$0
FY26 YTD
$1,957
FY26 Budget
$487,199
FY27
$487,199
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$487,199
Money Going Out
Page 100
Professional Services - Other
Judicial · Juvenile Court Judge
FY25
$301,349
FY26 YTD
$286,064
FY26 Budget
$609,846
FY27
$486,426
FY26 Budget → FY27 Proposed: -$123,420
FY25 Actual → FY27 Proposed: +$185,077
Money Going Out
Page 117
Salary Changes
Other Elected Officials · County Commission
FY25
$0
FY26 YTD
$0
FY26 Budget
$485,635
FY27
$485,635
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$485,635
Money Going Out
Page 58
Group Health Insurance - HMO
Health Services · General Fund
FY25
$361,443
FY26 YTD
$276,334
FY26 Budget
$832,908
FY27
$483,750
FY26 Budget → FY27 Proposed: -$349,158
FY25 Actual → FY27 Proposed: +$122,307
Money Going Out
Page 105
Group Health Insurance - HMO
Judicial · Public Defender
FY25
$268,546
FY26 YTD
$233,395
FY26 Budget
$968,918
FY27
$479,497
FY26 Budget → FY27 Proposed: -$489,421
FY25 Actual → FY27 Proposed: +$210,951
Money Going Out
Page 83
Retirement Benefits - County
Judicial · Chancery Court
FY25
$411,553
FY26 YTD
$303,552
FY26 Budget
$493,452
FY27
$478,726
FY26 Budget → FY27 Proposed: -$14,726
FY25 Actual → FY27 Proposed: +$67,173
Money Going Out
Page 41
Temporary Labor
Public Works · General Fund
FY25
$262,436
FY26 YTD
$177,924
FY26 Budget
$475,782
FY27
$475,782
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$213,346
Money Going Out
Page 105
Temporary Labor
Judicial · Public Defender
FY25
$137,197
FY26 YTD
$138,646
FY26 Budget
$475,369
FY27
$475,369
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$338,172
Money Going Out
Page 100
Operational Services - Contracted
Judicial · Juvenile Court Judge
FY25
$361,385
FY26 YTD
$10,988
FY26 Budget
$382,227
FY27
$462,727
FY26 Budget → FY27 Proposed: +$80,500
FY25 Actual → FY27 Proposed: +$101,342
Money Going Out
Page 93
Group Health Insurance - HRA
Judicial · Gen Sessions Court
FY25
$350,015
FY26 YTD
$220,634
FY26 Budget
$139,241
FY27
$457,976
FY26 Budget → FY27 Proposed: +$318,735
FY25 Actual → FY27 Proposed: +$107,961
Money Going Out
Page 138
Bldg & Land Rent
Other Elected Officials · Election Commission
FY25
$125,129
FY26 YTD
$200
FY26 Budget
$150,000
FY27
$446,878
FY26 Budget → FY27 Proposed: +$296,878
FY25 Actual → FY27 Proposed: +$321,749
Money Going Out
Page 112
Group Health Insurance - HRA
Judicial · Attorney General
FY25
$364,790
FY26 YTD
$238,651
FY26 Budget
$167,298
FY27
$446,468
FY26 Budget → FY27 Proposed: +$279,170
FY25 Actual → FY27 Proposed: +$81,678
Money Going Out
Page 112
Group Health Insurance - HMO
Judicial · Attorney General
FY25
$336,561
FY26 YTD
$244,175
FY26 Budget
$829,360
FY27
$444,620
FY26 Budget → FY27 Proposed: -$384,740
FY25 Actual → FY27 Proposed: +$108,059
Money Going Out
Page 111
Jury Costs
Judicial · Jury Commission
FY25
$267,122
FY26 YTD
$158,868
FY26 Budget
$438,687
FY27
$438,687
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$171,565
Money Going Out
Page 42
Group Health Insurance - HRA
Public Works · General Fund
FY25
$291,872
FY26 YTD
$201,958
FY26 Budget
$157,038
FY27
$431,679
FY26 Budget → FY27 Proposed: +$274,641
FY25 Actual → FY27 Proposed: +$139,807
Money Going Out
Page 42
Materials - Operational
Public Works · General Fund
FY25
$254,806
FY26 YTD
$346,847
FY26 Budget
$438,932
FY27
$430,305
FY26 Budget → FY27 Proposed: -$8,627
FY25 Actual → FY27 Proposed: +$175,499
Money Coming In
Page 57
Tenncare Revenue
Health Services · General Fund
FY25
$385,957
FY26 YTD
$145,303
FY26 Budget
$570,000
FY27
$430,000
FY26 Budget → FY27 Proposed: -$140,000
FY25 Actual → FY27 Proposed: +$44,043
Money Going Out
Page 78
Telecommunication Services - Inside
Summary - Fund · Sheriff
FY25
$326,594
FY26 YTD
$163,361
FY26 Budget
$417,750
FY27
$428,559
FY26 Budget → FY27 Proposed: +$10,809
FY25 Actual → FY27 Proposed: +$101,965
Personnel Budget Offset
Page 121
Proposed Salary Budget Vacancy
Other Elected Officials · Assessor
FY25
$0
FY26 YTD
$0
FY26 Budget
$0
FY27
-$421,687
FY26 Budget → FY27 Proposed: -$421,687
FY25 Actual → FY27 Proposed: -$421,687
Money Being Moved
Page 23
Transfer To Grants Fund
Administration & Finance · General Fund
FY25
$2,280,857
FY26 YTD
$0
FY26 Budget
$0
FY27
$421,346
FY26 Budget → FY27 Proposed: +$421,346
FY25 Actual → FY27 Proposed: -$1,859,511
Money Coming In
Page 41
Memphis Cost Reimbursements
Public Works · General Fund
FY25
$544,000
FY26 YTD
$476,142
FY26 Budget
$408,000
FY27
$408,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$136,000
Money Going Out
Page 96
Retirement Benefits - County
Judicial · Probate Court
FY25
$363,212
FY26 YTD
$280,089
FY26 Budget
$415,606
FY27
$406,227
FY26 Budget → FY27 Proposed: -$9,379
FY25 Actual → FY27 Proposed: +$43,015
Money Coming In
Page 18
Miscellaneous Other Revenue
Administration & Finance · General Fund
FY25
$365,714
FY26 YTD
$94,218
FY26 Budget
$400,500
FY27
$400,100
FY26 Budget → FY27 Proposed: -$400
FY25 Actual → FY27 Proposed: +$34,386
Money Going Out
Page 22
State Alcoholic Beverage Tax Shared Revenue
Administration & Finance · General Fund
FY25
$452,297
FY26 YTD
$228,864
FY26 Budget
$400,000
FY27
$400,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$52,297
Money Coming In
Page 64
State Of Tennessee Reimbursements
Community Services · General Fund
FY25
$209,843
FY26 YTD
$483,123
FY26 Budget
$400,000
FY27
$400,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$190,157
Money Coming In
Page 102
State Of Tennessee Reimbursements
Judicial · Juvenile Court Clerk
FY25
$133,955
FY26 YTD
$75,838
FY26 Budget
$750,000
FY27
$400,000
FY26 Budget → FY27 Proposed: -$350,000
FY25 Actual → FY27 Proposed: +$266,045
Money Going Out
Page 21
Outside Consultant Services
Administration & Finance · General Fund
FY25
$98,507
FY26 YTD
$91,419
FY26 Budget
$430,548
FY27
$397,434
FY26 Budget → FY27 Proposed: -$33,114
FY25 Actual → FY27 Proposed: +$298,927
Money Going Out
Page 133
Postage & Mail Services
Other Elected Officials · Gen Fund Trustee
FY25
$469,965
FY26 YTD
$3,879
FY26 Budget
$324,569
FY27
$393,154
FY26 Budget → FY27 Proposed: +$68,585
FY25 Actual → FY27 Proposed: -$76,811
Money Coming In
Page 74
Overtime Reimbursements
Summary - Fund · Sheriff
FY25
$380,588
FY26 YTD
$837,385
FY26 Budget
$0
FY27
$390,065
FY26 Budget → FY27 Proposed: +$390,065
FY25 Actual → FY27 Proposed: +$9,477
Personnel Budget Offset
Page 89
Proposed Salary Budget Vacancy
Judicial · Criminal Court
FY25
$0
FY26 YTD
$0
FY26 Budget
$0
FY27
-$382,365
FY26 Budget → FY27 Proposed: -$382,365
FY25 Actual → FY27 Proposed: -$382,365
Money Going Out
Page 99
Group Health Insurance - HRA
Judicial · Juvenile Court Judge
FY25
$249,978
FY26 YTD
$179,272
FY26 Budget
$119,628
FY27
$380,611
FY26 Budget → FY27 Proposed: +$260,983
FY25 Actual → FY27 Proposed: +$130,633
Money Going Out
Page 67
Security Services
Community Services · General Fund
FY25
$221,876
FY26 YTD
$276,649
FY26 Budget
$368,160
FY27
$377,666
FY26 Budget → FY27 Proposed: +$9,506
FY25 Actual → FY27 Proposed: +$155,790
Money Going Out
Page 65
Group Health Insurance - HMO
Community Services · General Fund
FY25
$194,598
FY26 YTD
$160,757
FY26 Budget
$645,259
FY27
$376,701
FY26 Budget → FY27 Proposed: -$268,558
FY25 Actual → FY27 Proposed: +$182,103
Money Going Out
Page 58
Group Health Insurance - HRA
Health Services · General Fund
FY25
$265,304
FY26 YTD
$173,333
FY26 Budget
$100,016
FY27
$374,547
FY26 Budget → FY27 Proposed: +$274,531
FY25 Actual → FY27 Proposed: +$109,243
Money Going Out
Page 51
Food Products
Corrections · Youth Justice and Edu Ctr
FY25
$0
FY26 YTD
$154,303
FY26 Budget
$373,094
FY27
$373,094
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$373,094
Money Going Out
Page 43
Bldg & Land Rent
Public Works · General Fund
FY25
$281,895
FY26 YTD
$308,432
FY26 Budget
$308,432
FY27
$368,390
FY26 Budget → FY27 Proposed: +$59,958
FY25 Actual → FY27 Proposed: +$86,495
Money Going Out
Page 77
Bldg & Land Rent
Summary - Fund · Sheriff
FY25
$377,157
FY26 YTD
$373,747
FY26 Budget
$384,651
FY27
$364,651
FY26 Budget → FY27 Proposed: -$20,000
FY25 Actual → FY27 Proposed: -$12,506
Money Going Out
Page 61
Telecommunication Services - Inside
Health Services · General Fund
FY25
$316,452
FY26 YTD
$177,463
FY26 Budget
$470,141
FY27
$362,121
FY26 Budget → FY27 Proposed: -$108,020
FY25 Actual → FY27 Proposed: +$45,669
Money Going Out
Page 75
Custodial & Cleaning Supplies
Summary - Fund · Sheriff
FY25
$506,178
FY26 YTD
$486,470
FY26 Budget
$578,651
FY27
$360,800
FY26 Budget → FY27 Proposed: -$217,851
FY25 Actual → FY27 Proposed: -$145,378
Money Coming In
Page 73
Sheriff - Criminal Court Fees
Summary - Fund · Sheriff
FY25
$126,090
FY26 YTD
$22,496
FY26 Budget
$360,000
FY27
$360,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$233,910
Money Going Out
Page 77
Outside Consultant Services
Summary - Fund · Sheriff
FY25
$367,735
FY26 YTD
$342,915
FY26 Budget
$363,924
FY27
$359,624
FY26 Budget → FY27 Proposed: -$4,300
FY25 Actual → FY27 Proposed: -$8,111
Money Going Out
Page 22
Film & TV Commission
Administration & Finance · General Fund
FY25
$246,000
FY26 YTD
$158,389
FY26 Budget
$356,439
FY27
$359,231
FY26 Budget → FY27 Proposed: +$2,792
FY25 Actual → FY27 Proposed: +$113,231
Personnel Budget Offset
Page 90
Vacancy Savings
Judicial · Criminal Court
FY25
$0
FY26 YTD
$0
FY26 Budget
-$358,206
FY27
-$358,206
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$358,206
Money Going Out
Page 76
Travel -Training Related
Summary - Fund · Sheriff
FY25
$257,838
FY26 YTD
$111,284
FY26 Budget
$316,699
FY27
$358,138
FY26 Budget → FY27 Proposed: +$41,439
FY25 Actual → FY27 Proposed: +$100,300
Money Coming In
Page 17
Community Redevelopment TIFF
Administration & Finance · General Fund
FY25
$577,798
FY26 YTD
$58,137
FY26 Budget
$358,000
FY27
$358,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$219,798
Money Going Out
Page 125
Group Health Insurance - HMO
Other Elected Officials · County Clerk
FY25
$227,653
FY26 YTD
$168,542
FY26 Budget
$490,710
FY27
$351,024
FY26 Budget → FY27 Proposed: -$139,686
FY25 Actual → FY27 Proposed: +$123,371
Personnel Budget Offset
Page 126
Vacancy Savings
Other Elected Officials · County Clerk
FY25
$0
FY26 YTD
$0
FY26 Budget
-$349,300
FY27
-$349,300
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: -$349,300
Money Going Out
Page 75
Expendable Computer/Telecom Furnishings & Equipment
Summary - Fund · Sheriff
FY25
$1,437,091
FY26 YTD
$306,433
FY26 Budget
$368,234
FY27
$348,234
FY26 Budget → FY27 Proposed: -$20,000
FY25 Actual → FY27 Proposed: -$1,088,857
Money Going Out
Page 59
Advertising And Legal Notices
Health Services · General Fund
FY25
$361,843
FY26 YTD
$179,211
FY26 Budget
$236,999
FY27
$342,050
FY26 Budget → FY27 Proposed: +$105,051
FY25 Actual → FY27 Proposed: -$19,793
Money Going Out
Page 74
Salary Changes
Summary - Fund · Sheriff
FY25
$0
FY26 YTD
$0
FY26 Budget
$266,276
FY27
$341,381
FY26 Budget → FY27 Proposed: +$75,105
FY25 Actual → FY27 Proposed: +$341,381
Money Going Out
Page 65
Group Health Insurance - HRA
Community Services · General Fund
FY25
$239,283
FY26 YTD
$184,833
FY26 Budget
$159,762
FY27
$341,113
FY26 Budget → FY27 Proposed: +$181,351
FY25 Actual → FY27 Proposed: +$101,830
Money Going Out
Page 67
Professional Services - Other
Community Services · General Fund
FY25
$251,049
FY26 YTD
$137,319
FY26 Budget
$340,578
FY27
$340,882
FY26 Budget → FY27 Proposed: +$304
FY25 Actual → FY27 Proposed: +$89,833
Money Going Out
Page 77
Operational Services - Contracted
Summary - Fund · Sheriff
FY25
$34,003
FY26 YTD
$170,967
FY26 Budget
$277,115
FY27
$334,765
FY26 Budget → FY27 Proposed: +$57,650
FY25 Actual → FY27 Proposed: +$300,762
Personnel Budget Offset
Page 41
Proposed Fringe Budget Vacancy
Public Works · General Fund
FY25
$0
FY26 YTD
$0
FY26 Budget
$0
FY27
-$330,110
FY26 Budget → FY27 Proposed: -$330,110
FY25 Actual → FY27 Proposed: -$330,110
Money Going Out
Page 136
Retirement Benefits - County
Other Elected Officials · Election Commission
FY25
$292,176
FY26 YTD
$217,616
FY26 Budget
$336,639
FY27
$325,239
FY26 Budget → FY27 Proposed: -$11,400
FY25 Actual → FY27 Proposed: +$33,063
Money Being Moved
Page 62
Transfer From Group Health Insur Fund
Health Services · General Fund
FY25
$233,947
FY26 YTD
$0
FY26 Budget
$325,000
FY27
$325,000
FY26 Budget → FY27 Proposed: $0
FY25 Actual → FY27 Proposed: +$91,053
FY26 YTD context: The source FY26 YTD column reflects nine months of reported activity. The account-detail table displays that source value directly. Where the Sheriff Personnel Cost Bridge is visible, FY26 9+3 estimates are calculated as nine months actual divided by nine and multiplied by twelve; they are planning estimates, not audited full-year actuals. Revenue signs are normalized for public readability, but Personnel Budget Offset lines retain their negative signs because they reduce a gross salary-and-fringe plan; they are not revenue or cash set aside. The main variance columns remain FY27 Proposed vs FY26 Budget and FY27 Proposed vs FY25 Actual.
This page combines the official operating-budget Sources and Uses summary with extracted five-year trend detail. It is intended as a public review tool, not a substitute for the official adopted budget or later amendments. The table shows account detail rows only; official summary totals control the tie-out above.