General Fund Worksheet

This spreadsheet contains calculations based on budget figures obtained at the Public Hearing on the 1999-2000 Rutherford County Budget and from the County Finance Director's Office.

General Fund Growth Revenue:            
Current Property Tax Rate:   $ 814,584.00        
All Growth Revenue Without Increase:   $ 1,543,097.00        
Revenue other than Property Tax:   $ 728,513.00        
Property Tax Increase of $0.07:   $ 1,968,799.00        
Total Growth with Increase of $0.07:   $ 3,511,896.00        
Revenue per $0.01 Property Tax:   $ 281,257.00        
             
Calculate Local Non-Prop. Tax Growth:            
Non-Prop Tax Growth w/o Increase   $ 728,513.00        
State Funds Growth   $ 893,866.00        
Federal Funds Growth   $ (189,144.00)        
"Other Sources" Growth   $ 187,201.00        
Non-Prop. Tax "Local Tax" Growth   $ (163,410.00)        
             
Calculate Local Tax Growth:            
Prop. Tax Growth   $ 814,584.00        
Non-Prop. Local Tax Growth   $ (163,410.00)        
Total "Local Tax" Growth   $ 651,174.00        
             
Calculate Total Growth Revenue:       Cents on Tax Rate    
Total "Local Tax" Growth   $ 651,174.00   $ 0.02    
State/Federal/"Other Sources"   $ 891,923.00   $ 0.03    
Total of "Growth Revenue"   $ 1,543,097.00   $ 0.05    
             
    1998-1999   1999-2000   Increase
Revenue Sources:            
Local Taxes   $ 19,191,718.00   $ 19,842,892.00   $ 651,174.00
State of Tennessee   $ 3,267,853.00   $ 4,161,719.00   $ 893,866.00
Federal Government   $ 599,144.00   $ 410,000.00   $ (189,144.00)
Other Sources   $ 8,196,348.00   $ 8,383,549.00   $ 187,201.00
Note Proceeds   $ -   $ 1,700,000.00   $ 1,700,000.00
Subtotal of Revenue Sources   $ 31,255,063.00   $ 34,498,160.00   $ 2,591,923.00
             
Diverted Funds:            
From Debt Service       $ 190,000.00   $ 190,000.00
From Employee Insurance Reserve       $ 202,000.00   $ 202,000.00
From Development Tax       $ 750,000.00   $ 750,000.00
From Jail Housing Fund       $ 700,000.00   $ 700,000.00
Total Diverted Funds       $ 1,842,000.00   $ 1,842,000.00
             
Total Revenue   $ 31,255,063.00   $ 36,340,160.00    
             
Estimated Expenditure   $ 32,227,428.00   $ 36,505,068.00   $ 4,277,640.00
From Ending Balance To Cover Expenditure   $ 972,365.00   $ 164,908.00    
             
Previous Ending Balance (07/01)   $ 7,467,589.00   $ 6,495,224.00    
Ending Balance (06/30)   $ 6,495,224.00   $ 6,330,316.00    
             
Increase in General Fund Expenditure   $ 4,277,640.00        
Percent Increase   13.27%        
Cents on Tax Rate   $ 0.15        


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Last Updated on 7/20/99
By Andrew C. Fowler
Email: hakko936@hotmail.com