Budget committee approves tax rate and adds outliers; members agree to revisit Columbia library capital timing

The Maury County Budget Committee voted to send the proposed property tax rate to the full commission after approving several budget “outliers” and updates to the draft spending plan. The tax-rate motion passed on a roll-call vote with unanimous support.

Finance staff said the committee had added a set of outliers to several funds: a $4,000 personnel impact in the Register of Deeds budget to cover retirement payout, a $57,715 LATCF grant already received and to be recorded in fund 2526, a $30,000 pay adjustment that was not yet budgeted, an $85,000 contracted security allocation for the Columbia Library (approved separately), and a $210,000 increase to complete Lindsay Nelson Stadium locker-room work charged to fund 125. County staff said the combined adjustments change the all-funds summary to $6,979,000 (all-funds deficit figure shown on the updated summary) and that one penny on the tax rate generates $450,005.84.

Doug, county finance staff, said some of the deficit is planned to be covered by fund balance and that, after accounting for open purchase orders, the county could come in near surplus this year despite the budgeted deficit. "We have plenty of fund balance in 01/2001," Doug said, adding that the 151 fund maintained a projected surplus owing to infrastructure-fee receipts and department payments.

Commissioners raised several concerns: Commissioner Howard questioned the security allocation and suggested a deputy could be an alternative; Commissioner Sumners and others asked to revisit how the Columbia Library capital request is timed in the budget because moving it into the current fiscal year would make next year's all-funds deficit appear smaller. Commissioner Saunders suggested taking the Columbia Library item out of next year and funding it in the current year as a budget amendment to improve the reported deficit for the coming year.

County staff agreed to prepare a draft budget amendment for the Columbia Library capital request so it can be considered at the committee's next full budget meeting. "If you want to make this sheet look better in future years ... that's somewhere where you have to do it," Doug said, adding a practical note that the county historically does not spend the entirety of its budgeted deficit.

On the tax-rate vote, the roll call recorded the following: Commissioner Green — Yes; Commissioner Willover — Aye; Commissioner Brothers — Yes; Commissioner Sumners — Aye; Commissioner Howard — Aye; Commissioner Huffman — Aye; Chair — Yes. Outcome: tax rate passed unanimously.

The committee also noted it can reallocate approved outlier funding later by amendment (for example, moving the $85,000 contracted security allocation to sheriff staffing if the sheriff chooses to provide a deputy and the commission approves a budget amendment). The committee scheduled further discussion of the 101 and 151 fund balances and the all-funds summary at the full budget meeting.