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Franklin County commission approves multiple budget amendments and an ARPA MOU, including school fund adjustments

Franklin County Board of Commissioners · March 1, 2026

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Summary

On Nov. 25 the commission approved a set of budget amendments affecting school, general, library and solid-waste funds, accepted finance reports and approved a memorandum of understanding to obligate ARPA funds under a Tennessee Department of Health subaward.

The Franklin County Board of Commissioners on Nov. 25 approved several budget amendments and related resolutions, including changes to the Board of Education general fund and other county funds, and adopted a memorandum of understanding (MOU) to obligate American Rescue Plan Act (ARPA) Local Fiscal Recovery Funds for a county health-related subaward.

Key votes: commissioners approved Resolution 11a-1124, a targeted amendment to the Franklin County Board of Education general fund budget for the fiscal year ending June 30, 2025. The text of the amendment (in the meeting packet) includes line-item credits and debits — for example, a TVA rebate of $62,439.51 was recorded to offset maintenance-of-plant costs, and smaller donations and program grants were added to support school programs. Resolution 11b-1124 and 11c-1124 amended county, library and solid-waste budgets and made additional transfers and revenue recognitions detailed in the packet.

ARPA MOU: Resolution 11d-1124 approved a memorandum of understanding between the commission and the county mayor to obligate ARPA Local Fiscal Recovery Funds for the purposes described in an attached Tennessee Department of Health (TDH) subaward. The MOU language in the packet references an ARPA allocation amount not to exceed $123,900 tied to the TDH subaward and sets a January 1, 2027 end date for the MOU’s obligations; the MOU assigns responsibility for expenditure and procurement to the mayor’s office and establishes reporting and procurement conditions consistent with the subaward.

Committee context and other approvals: the Finance Committee had reviewed and forwarded the budget items and several grant pre-applications to the full commission in prior committee meetings. The finance director’s October reports (included in the packet) provided the revenue and expenditure context for the amendments.

What happens next: line-item changes will be reflected in the county and school accounting systems; the ARPA MOU requires the mayor’s office to follow state and federal procurement and reporting rules when spending funds under the TDH subaward. The packet includes the full resolution texts and the supporting budget pages.