Dickson County reviews third-quarter financials, discusses amendments and capital outlay borrowing

Dickson County finance staff presented third-quarter financial reports and told commissioners they would move budget amendments and capital outlay borrowing requests to the regular session for approval.

Valerie Underhill, the schools board representative, reported on school funds: the general purpose school fund revenues were at about 82% of budget and expenditures about 62% through March 31, 2025; the federal projects fund showed 55% revenues and 62% expenditures; and the capital outlay fund tied to a prior $15 million authorization was about 46% spent through the third quarter.

County Finance Director Mr. Hall reviewed county funds and described some tightness in specific expenditure lines. "A little bit tight in some of the expenditures through the third quarter, but I don't think we're in trouble or anything," Mr. Hall said. He told commissioners several funds had not yet been amended and that amendments were being prepared to align budgets with project spending and to move previously paid items into the correct codes.

Commissioners discussed an apparent mismatch on 9-1-1 budgeting tied to the countys radio changeover. One commissioner said their budget showed a $1 million line and asked whether that money had been paid. The mayor said the county had written a $1,047,000 check related to the new health department property and that a $1,000,000 upfront payment had been written for the radio changeover; Mr. Hall said he would verify where the payments had been charged and return with clarifying accounting.

The commission reviewed two capital outlay note requests: $865,003.46 for the highway department (to buy a sweeper, tractor, mower, trucks and a compactor) and a separate borrowing for solid waste for containers, compactors, a 2025 Freightliner and a pole barn. Staff said both borrowings were included in last year's budget and the requested action is to approve the borrowing consistent with that budget authorization.

Commissioners also heard that copy/printing service bids for multiple departments were within budget and would be recommended for award; the vendor name was not captured in the work-session record and staff said they would supply the contract award details on the regular agenda.

The commission voted by voice to move quarter reports, amendments and capital outlay notes to the regular session agenda so formal approval and detailed reconciliation can occur there.

Less urgent details: Mr. Hall said some capital projects, such as roofing and historic building work, finished under budget and that unspent funds would roll into the next fiscal year if work continued past June 30. He also said certain project expenses will be reimbursed by state grants, with the county temporarily covering costs until invoices are submitted and reimbursements received.