Cheatham County adopts $126.9 million FY2023-24 budget, OKs tax levy and adds SRO funding

Cheatham County commissioners on June 26 approved the county's fiscal-year 2023-24 budget, set the combined property tax rate at 2.5976 and directed funding for additional school safety positions.

The Legislative Body voted 12-0 to adopt the budget and related appropriations after a multi-item consent and budget session that included amendments for the County General Fund, the General Purpose School Fund and several school-related enterprise funds. County Commissioner David Anderson moved the budget to a roll-call vote; the motion passed unanimously.

The package includes an interfund capital outlay note for school maintenance upgrades not to exceed $1,693,000 that commissioners also approved by roll call. The note will be issued as an interfund loan from the Education Debt Service Fund to the Education Capital Projects Fund and is designated to finance projects listed in the Board of Education packet, including HVAC/awning and drainage work, fire alarm upgrades and other maintenance projects.

County commissioners also approved a change to the tax rate that will add 2.11 cents specifically to fund two School Resource Officer positions and one drug agent. The motion to add the 2.11 cents was adopted unanimously; the county clerk recorded the final combined levy as follows: County General 1.4431; Highway/Roads 0.0527; Education Debt 0.0601; General Debt Service 0.0523; Solid Waste/Sanitation 0.0808; General Purpose School 0.6833; Capital Projects 0.0154; Capital Projects Vehicles 0.0701; Capital Projects Jail 0.1398, for a total of 2.5976.

Director of Accounts Sandrine Batts presented the budget amendments and year-end cleanup transfers. The Board of Education amendments approved earlier in the meeting totaled $1,529,412.26 and covered a range of personnel, operating and plant accounts. Commissioners voted to authorize the Central Cafeteria Fund and Extended School Program amendments before adopting the full budget.

Votes at a glance - Resolution 19: FY2023-24 Budget Document, Appropriations Document and Non-Profit Document ' Approved by roll call vote 12 Yes, 0 No. - Resolution 20: 2023-24 Combined Tax Levy ' Approved by roll call vote 12 Yes, 0 No. - Resolution 13: Interfund capital outlay note up to $1,693,000 for School Maintenance Upgrades ' Approved by roll call vote 12 Yes, 0 No. - Resolution 18: Add 2.11 cents to tax rate to fund 2 SROs and 1 Drug Agent ' Approved by roll call vote 12 Yes, 0 No.

What happens next The county's mayor signed the required contract items and will execute interfund transfers related to the school note after the usual procedural steps. The budget and tax levy take effect on July 1, 2023, for the fiscal year beginning that date.

Speakers and sources County Mayor Kerry McCarver and Director of Accounts Sandrine Batts presented the budget material; the roll-call votes are recorded in the official minutes. The Board packet and the resolution text (Resolution 19) list the specific project items for the capital outlay note and the line-item transfers for school operating accounts.

Limitations This article reports actions recorded in the June 26, 2023 minutes. It does not attempt to evaluate future operational expenditures or the long-term effect of the capital note on county debt service beyond the amounts and authorizations recorded by the commission.