Adopted Budget
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KNOX COUNTY TENNESSEE ADOPTED BUDGET FISCAL YEAR 2005-2006 Michael R. Ragsdale Knox County Mayor KNOX COUNTY, TENNESSEE Fiscal Year 2006 BUDGET “Delivering essential services to Knox County citizens, while building the economic base and related infrastructure needed to be competitive in the 21st century.” Executive Sponsors: Mike Ragsdale, County Mayor John Werner II, Sr. Finance Director Prepared by: John Troyer, Comptroller, Deputy Finance Director Ann Acuff, Accounting/Budget Manager Jack Blackburn, Budget Analyst Dora Compton, Chief Executive Secretary The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Knox County Government for its annual budget for the fiscal year beginning July 1, 2004. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. TABLE OF CONTENTS Introductory Section Office of the County Mayor Message------------------------------------------------------- 1 State of the Community Speech-------------------------------------------------------------- 2 Major Initiatives ----------------------------------------------------------------------------- 11 Local Economic Condition and Outlook----------------------------------------------- 12. 1 Roster of Publicly Elected Officials ------------------------------------------------------- 13 Government Structure/Financial Guidelines and Policies ------------------------------ 15 Basis for Budget Presentation-------------------------------------------------------------- 18 County Organizational Charts Citizens---------------------------------------------------------------------------------------- 23 Knox County Government------------------------------------------------------------------ 24 Budget Process Budget Planning Calendar ------------------------------------------------------------------ 25 The Process----------------------------------------------------------------------------------- 27 Budget Resolutions • 5-Year Capital Plan -------------------------------------------------------------------- 31 • General County Budget---------------------------------------------------------------- 34 • Tax Rate --------------------------------------------------------------------------------- 40 *Budget Summary----------------------------------------------------------------------------- 44 *General Fund---------------------------------------------------------------------------------- 72 *Special Revenue Funds-------------------------------------------------------------------- 200 *Debt Service Fund -------------------------------------------------------------------------- 246 *Construction Funds ------------------------------------------------------------------------ 255 *Capital Improvement Plan--------------------------------------------------------------- 259 *Supplemental Information --------------------------------------------------------------- 275 * See detailed Table of Contents at the beginning of these sections August 16, 2005 To the Knox County Commission and the Citizens of Knox County, Tennessee: I am proud to present to you the Adopted 2006 fiscal year budget for Knox County, Tennessee. This budget positions the County to move forward and accomplishes much -- while not burdening our citizens any more than is necessary. Our Property Tax rate was lowered to $2.69 from last year’s $2.96 to compensate for the effects of a county-wide reappraisal this year. A brief update on the process: On May 24, 2004, the Knox County Commission adopted a proposed budget totaling $577,422,034. This included recommended funding for the General Purpose School Fund in the amount of $320,000,000. The General Purpose School Fund Budget was adopted as “bottom-line” funding and was returned to the School Board to develop and approve a specific line item budget to correspond. The School Board reviewed funding options and expenditure priorities, and has adopted a $320,000,000 Budget. Included in that Budget was $2,000,000 from Fund Balance above the State mandated 3% to be used for one-time education spending initiatives. The Board also included $100,000 for additional charges to support the Drivers’ Education program – bringing the total School’s Budget to $320,100,000. The final detailed, line-item budget for the Schools was approved by the full County Commission on August 22, 2005. Knox Countians can be sure the County is moving forward. I hope you will share my optimism about the future of Knox County. There are so many positive things happening here right now, I am thankful to be a part of it. This budget, while fiscally conservative, provides Knox County with the needed resources for this year. Sincerely, Michael R. Ragsdale John J. Werner II Knox County Mayor Senior Director of Finance State of the Community Speech Mayor Mike Ragsdale Thank you Chairman Moore for that kind introduction. County Commissioners, other elected officials, citizens, and guests, thank you for being here. I would like to recognize one special person who is here today. I’m blessed to have a wonderful wife who supports me in my role as County Mayor. Claudia, thank you for all you do for me and for our community. Knox County has always been a wonderful place. People who were born here never want to leave. Folks who arrived here later in life, always want to stay. People who moved away always want to come back. There is a collective desire for progress that extends throughout this county. A spirit of cooperation that goes from Gibbs to Hardin Valley and from Heiskell to Seymour—as they say in the business world, all trends are up. We’ve learned what needs to be done to build a great community – and we’re going to learn more. We’ve grown, and we’re going to grow more. We’ve been challenged, and we’re going to be challenged more. For many years, Knoxville and Knox County was talked about as a place that was ready, poised, and primed for progress. In reality, what that meant was we weren’t reaching our potential. Today, the state of our community is good – we’re moving forward with unprecedented focus and energy to making great things happen. But, for us to achieve this success, the senseless political bickering of the past had to end. I can tell you it is a pleasure to work with Knoxville’s Mayor Bill Haslam. It’s really remarkable, but wherever I go, someone says, “I am so glad the two of you get along.” I respect Bill Haslam. I value him as a colleague. Bill, thank you for your willingness to work together, for your selfless dedication to our community, and also for being my friend. Cooperation has been achieved in other areas as well. Several examples—when I took office, the Board of Education and the County Commission were suing one another. 2 State of the Community Speech (continued) Also, we couldn’t get a local Amber Alert agreement signed that would help protect children. Now we have a Board of Education, County Commission, and Mayor’s Office that works together. Regular meetings are held to resolve differences rather than dragging conflicts into court. We’ve put the interests of our 52,000 school children first and moved our political agendas to the side. An Amber Alert agreement is signed and in place. Local law enforcement agencies are working well together. I really value the cooperative spirit shown by Sheriff Hutchison and Chief Owen. When Homeowners and the 1st Utility District were unable to reach an agreement over land issues, we sat down and worked it out. Placing cooperation over conflict has made our community stronger. There are four areas I want to touch on to paint a picture of the state of our community. These goals are what we set out to do when this administration started. They are: Every School A Great School New and Better Jobs No Senior Left Behind Making Government Better Every Day We’re moving forward on all fronts. We don’t want children in good schools. We want them in great schools. Several months ago, I visited Wendy Horne’s kinder boost class, a pre-K program at Lonsdale Elementary School. She and her principal, Lisa Light, shared with me the program’s tremendous success. After completing Ms. Horne’s pre-K program, kids at Lonsdale can compete on a level playing field with children from across our region. Lonsdale Elementary is moving from a school where expectations were low to becoming a great school. By investing in pre-K, we are breaking down the soft bigotry of low expectations and seeing children succeed. Wendy Horne and Lisa Light from Lonsdale Elementary are here today. Please join me in greeting them. 3 State of the Community Speech (continued) Here’s what else we’re doing to make every school a great school: • We’re giving students quality places to learn and teachers a quality environment to teach. New or remodeled schools will be constructed throughout the county. Among these are a new community high school, new Gibbs Elementary, a remodeled and expanded Powell Middle School, and a new Cedar Bluff Primary School. This $125M dollar plan is the most ambitious school construction program in our community’s history. • The Great Schools Partnership is building on the theme of cooperation. The Partnership is redefining citizen