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ANNUAL FINANCIAL REPORT
WILSON COUNTY, TENNESSEE FOR THE YEAR ENDED JUNE 30, 2018
DIVISION OF LOCAL GOVERNMENT AUDIT
ANNUAL FINANCIAL REPORT
WILSON COUNTY, TENNESSEE
FOR THE YEAR ENDED JUNE 30, 2018
COMPTROLLER OF THE TREASURY JUSTIN P. WILSON
DIVISION OF LOCAL GOVERNMENT AUDIT JAMES R. ARNETTE
Director
JEFF BAILEY, CPA, CGFM, CFE FERMAN PRIDE, CGFM Audit Manager MICHAEL SMITH, CPA
LAUREN SHARPE KATIE ARMSTRONG, CPA, CGFM, CFE CHRISVONTA SMITH Auditor 4 State Auditors
This financial report is available at www.comptroller.tn.gov
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Exhibit Page(s)
Summary of Audit Findings 6
INTRODUCTORY SECTION 7
Wilson County Officials 8-9
FINANCIAL SECTION 10
Independent Auditor's Report 11-14Management's Discussion and Analysis 15-25BASIC FINANCIAL STATEMENTS: 26
Government-wide Financial Statements:Statement of Net Position A 27-28Statement of Activities B 29-30
Fund Financial Statements:Governmental Funds:
Balance Sheet C-1 31-33Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position C-2 34Statement of Revenues, Expenditures, and Changes in
Fund Balances C-3 35-36Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Fundsto the Statement of Activities C-4 37
Statements of Revenues, Expenditures, and Changes in FundBalances – Actual (Budgetary Basis) and Budget:
General Fund C-5 38-40Highway/Public Works Fund C-6 41
Proprietary Funds:Statement of Net Position D-1 42Statement of Revenues, Expenses, and Changes in Net Position D-2 43Statement of Cash Flows D-3 44
Fiduciary Funds:Statement of Fiduciary Net Position E-1 45Statement of Changes in Fiduciary Net Position E-2 46
Index and Notes to the Financial Statements 47-114REQUIRED SUPPLEMENTARY INFORMATION: 115
Schedule of Changes in Net Pension Liability (Asset) and Related Ratios Based on Participation in the Public Employee Pension Planof TCRS – Primary Government – Wilson County Employees F-1 116
Schedule of Changes in Net Pension Liability (Asset) and Related Ratios Based on Participation in the Public Employee Pension Planof TCRS – Primary Government – Wilson County Emergency Management Employees F-2 117
Schedule of Contributions Based on Participation in the Public EmployeePension Plan of TCRS – Primary Government – Wilson County Employees F-3 118
TABLE OF CONTENTSWILSON COUNTY, TENNESSEE
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Exhibit Page(s)
Schedule of Contributions Based on Participation in the Public EmployeePension Plan of TCRS – Primary Government – Wilson CountyEmergency Management Employees F-4 119
Schedule of Contributions Based on Participation in the TeacherRetirement Plan of TCRS – Discretely Presented WilsonCounty School Department F-5 120
Schedule of Contributions Based on Participation in the TeacherLegacy Pension Plan of TCRS – Discretely Presented WilsonCounty School Department F-6 121
Schedule of Proportionate Share of the Net Pension Asset in theTeacher Retirement Pension Plan of TCRS – Discretely PresentedWilson County School Department F-7 122
Schedule of Proportionate Share of the Net Pension Asset in theTeacher Legacy Pension Plan of TCRS – Discretely PresentedWilson County School Department F-8 123
Schedule of Changes in the Total OPEB Liability and Related Ratios -Commercial Plan - Primary Government F-9 124
Schedule of Changes in the Total OPEB Liability and Related Ratios -Commercial Plan - Discretely Presented Wilson County School Department F-10 125
Notes to the Required Supplementary Information 126COMBINING AND INDIVIDUAL FUND FINANCIAL
STATEMENTS AND SCHEDULES: 127Nonmajor Governmental Funds: 128-129
Combining Balance Sheet G-1 130-135Combining Statement of Revenues, Expenditures, and Changes
in Fund Balances G-2 136-141Schedules of Revenues, Expenditures, and Changes in Fund
Balances – Actual (Budgetary Basis) and Budget:Ambulance Service Fund G-3 142Special Purpose Fund G-4 143Drug Control Fund G-5 144Sports and Recreation Fund G-6 145Agriculture Center Fund G-7 146Rural Debt Service Fund G-8 147Highway Capital Projects Fund G-9 148Other Capital Projects Fund G-10 149
Major Governmental Fund: 150Schedule of Revenues, Expenditures, and Changes in Fund
Balance – Actual and Budget:General Debt Service Fund H 151
Proprietary Funds: 152Combining Statement of Net Position I-1 153Combining Statement of Revenues, Expenses, and Changes in
Net Position I-2 154Combining Statement of Cash Flows I-3 155
Fiduciary Funds: 156Combining Statement of Fiduciary Assets and Liabilities J-1 157Combining Statement of Changes in Assets and Liabilities –
All Agency Funds J-2 158-159Component Unit:
Discretely Presented Wilson County School Department: 160Statement of Activities K-1 161Balance Sheet – Governmental Funds K-2 162-163
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Exhibit Page(s)
Reconciliation of the Balance Sheet of Governmental Fundsto the Statement of Net Position K-3 164
Statement of Revenues, Expenditures, and Changes in FundBalances – Governmental Funds K-4 165-166
Reconciliation of the Statement of Revenues, Expenditures,and Changes in Fund Balances of Governmental Fundsto the Statement of Activities K-5 167
Combining Balance Sheet – Nonmajor Governmental Funds K-6 168Combining Statement of Revenues, Expenditures, and Changes
in Fund Balances – Nonmajor Governmental Funds K-7 169Schedules of Revenues, Expenditures, and Changes in Fund
Balances – Actual (Budgetary Basis) and Budget:General Purpose School Fund K-8 170-171School Federal Projects Fund K-9 172Central Cafeteria Fund K-10 173Extended School Program Fund K-11 174
Proprietary Fund:Statement of Net Position K-12 175Statement of Revenues, Expenses, and Changes in Net Position K-13 176Statement of Cash Flows K-14 177
Miscellaneous Schedules: 178Schedule of Changes in Long-term Notes, Bonds, and Capital Leases L-1 179-180Schedule of Long-term Debt Requirements by Year L-2 181-182Schedule of Notes Receivable L-3 183Schedule of Transfers – Primary Government and Discretely
Presented Wilson County School Department L-4 184Schedule of Salaries and Official Bonds of Principal Officials –
Primary Government and Discretely Presented WilsonCounty School Department L-5 185
Schedule of Detailed Revenues – All Governmental Fund Types L-6 186-203Schedule of Detailed Revenues – All Governmental Fund Types –
Discretely Presented Wilson County School Department L-7 204-206Schedule of Detailed Expenditures – All Governmental Fund Types L-8 207-235Schedule of Detailed Expenditures – All Governmental Fund Types –
Discretely Presented Wilson County School Department L-9 236-248Schedule of Detailed Revenues and Expenses – Proprietary Fund
Types – Primary Government and Discretely PresentedWilson County School Department L-10 249-252
Schedule of Detailed Receipts, Disbursements, and Changes inCash Balances – City Agency Funds L-11 253
SINGLE AUDIT SECTION 254
Auditor's Report on Internal Control Over Financial Reporting and onCompliance and Other Matters Based on an Audit of FinancialStatements Performed in Accordance With GovernmentAuditing Standards 255-256
Auditor's Report on Compliance for Each Major Federal Program; Reporton Internal Control Over Compliance; and Report on the Scheduleof Expenditures of Federal Awards Required by Uniform Guidance 257-259
Schedule of Expenditures of Federal Awards and State Grants 260-261Summary Schedule of Prior-year Findings 262Schedule of Findings and Questioned Costs 263-266Management's Corrective Action Plan 267-269Best Practice 270
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Summary of Audit FindingsAnnual Financial Report
Wilson County, Tennessee For the Year Ended June 30, 2018
Scope
We have audited the basic financial statements of Wilson County as of and for the year ended June 30, 2018.
Results
Our report on Wilson County’s financial statements is unmodified.
Our audit resulted in two findings and recommendations, which we have reviewed with Wilson County’s management. Detailed findings and recommendations are included in the Single Audit section of this report.
Findings
The following are summaries of the audit findings:
OFFICE OF FINANCE DIRECTOR
♦ The office did not file a report on debt obligation with the state Comptroller’s Office.♦ The office had accounting deficiencies.
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INTRODUCTORY SECTION
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Wilson County OfficialsJune 30, 2018
Officials
Randall Hutto, County MayorSteve Murphy, Road SuperintendentDr. Donna L. Wright, Director of SchoolsJim Major, TrusteeStephen Goodall, Assessor of PropertyJim Goodall, County ClerkDebbie Moss, Circuit, General Sessions, and Juvenile Courts ClerkBarbara Webb, Clerk and MasterJohn Spickard, Register of DeedsRobert Bryan, SheriffAaron Maynard, Finance Director
Board of County Commissioners
Randall Hutto, County Mayor, ChairmanJim Emberton Wendell MarloweSara Patton Diane WeathersAdam Bannach Jerry McFarlandChad Barnard Terry MuncherDan Walker Cindy BrownJohn Gentry Kenny ReichFrank Bush Sue VanattaTerry Ashe Terry ScruggsWilliam Glover Becky SieverSonja Robinson Annette StaffordJeff Joines Joy BishopMike Justice Bobby FranklinGary Keith
Board of Education Road Commission
Larry Tomlinson, Chairman Randall Hutto, County Mayor, ChairmanWayne McNeese Jeff JoinesLinda Armistead Kenneth ReichBill Robinson Becky SieverTom Sottek Terry Lee ScruggsGwynne QueenerJohnie Payton
(Continued)
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Wilson County Officials (Cont.)
Financial Management Committee
William Glover, Chairman Randall Hutto, County MayorDiane Weathers Steve Murphy, Road SuperintendentDr. Donna L. Wright, Director of Schools Adam BannachJim Emberton
Budget Committee
Mike Justice, Chairman Gary KeithJerry McFarland Randall Hutto, County MayorAnnette Stafford
Audit Committee
Chris Crowell, Chairman Frank BushJerry Taylor Sue VanattaSonja Robinson
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FINANCIAL SECTION
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Independent Auditor's Report
Wilson County Mayor and Board of County Commissioners Wilson County, Tennessee
To the County Mayor and Board of County Commissioners:
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Wilson County, Tennessee, as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise the county’s basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting
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policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Wilson County, Tennessee, as of June 30, 2018, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparison for the General and Highway/Public Works funds for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Change in Accounting Principle
As described in Note V.B., Wilson County has adopted the provisions of Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. Our opinion is not modified with respect to this matter.
Emphasis of Matter
We draw attention to Note I.D.8. to the financial statements, which describes a restatement increasing the beginning net position of the Governmental Activities of the primary government by $4,412,048, and decreasing beginning net position of the Business Type Activities of the Primary Government, and the beginning net position of the discretely presented Wilson County School Department by $1,228,240, and $14,006,024, respectively. These restatements were necessary because of the transitional requirements of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. Our opinion is not modified with respect to these matters.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 15-25 and the schedules of changes in the county’s and emergency management’s net pension liability (asset) and related ratios, schedule of county and emergency management contributions, schedule of school’s proportionate share of the net pension liability, and schedules of county and school changes in the total OPEB liability and related ratios on pages 116-126 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which
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consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary and Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Wilson County’s basic financial statements. The combining and individual nonmajor fund financial statements, budgetary comparison schedules of nonmajor governmental funds and the General Debt Service Fund, combining and individual fund financial statements of the Wilson County School Department (a discretely presented component unit), miscellaneous schedules and the other information such as the introductory section and management’s corrective action plans are presented for purposes of additional analysis and are not a required part of the basic financial statements. The schedule of expenditures of federal awards is also presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is not a required part of the basic financial statements.
The combining and individual nonmajor fund financial statements, budgetary comparison schedules of nonmajor governmental funds and the General Debt Service Fund , combining and individual fund financial statements of the Wilson County School Department (a discretely presented component unit), schedule of expenditures of federal awards, and miscellaneous schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements, budgetary comparison schedules of nonmajor governmental funds, combining and individual fund financial statements of the Wilson County School Department (a discretely presented component unit), schedule of expenditures of federal awards, and miscellaneous schedules are fairly stated in all material respects in relation to the basic financial statements as a whole.
The introductory section and management’s corrective action plans have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated January 18, 2019, on our consideration of Wilson County’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to
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provide an opinion on the effectiveness of Wilson County’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Wilson County’s internal control over financial reporting and compliance.
Very truly yours,
Justin P. Wilson Comptroller of the Treasury Nashville, Tennessee
January 18, 2019
JPW/yu
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Management’s Discussion and Analysis
As management of Wilson County, Tennessee, we offer readers of Wilson County’s financial statements this narrative overview and analysis of the financial activities of Wilson County, Tennessee, for the fiscal year ended June 30, 2018. This discussion and analysis focuses on the primary government only and does not include discussions of discretely presented component units.
Financial Highlights
The liabilities and deferred inflows of Wilson County exceeded its assets and deferredoutflows at the close of the fiscal year by $219,960,340 (net position). The liabilitiesinclude $310,227,238 in debt that is attributable to the Wilson County SchoolDepartment.
The government’s total net position decreased by $28,275,689 during the year. At June 30, 2018, Wilson County’s governmental funds reported combined ending
fund balances of $65,698,089, a decrease of $38,814,940 in comparison with the prioryear. The majority of this decrease is due to bond proceeds spent for schoolconstruction projects during the fiscal year.
At June 30, 2018, unassigned fund balance for the General Fund was $14,929,052 or27.92 percent of total General Fund expenditures.
For the fiscal year ended June 30, 2018, Wilson County’s total debt had a net decreaseof $12,155,136.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to Wilson County’s basic financial statements. The county’s basic financial statements are composed of three components: (1) government-wide financial statements, (2) fund financial statements, and (3) notes to the financial statements. This report also contains other supplementaryinformation in addition to the basic financial statements.
Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of Wilson County’s finances in a manner similar to private-sector business.
The Statement of Net Position presents information on all of Wilson County’s assets and deferred outflows and liabilities and deferred inflows, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of Wilson County is improving or deteriorating.
The Statement of Activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that
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will result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but not used vacation leave.) Both of the government-wide financial statements distinguish functions of Wilson County, which are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the county include general government; finance; administration of justice; public safety; public health and welfare; social, cultural, and recreational services; agriculture and natural resources; highway/public works; education; and interest on long-term debt. The government-wide financial statements can be found on Exhibits A and B of this report. The government-wide financial statements include not only Wilson County (known as the primary government), but also a legally separate School Department for which the county is financially accountable. The primary government also has legally separate Emergency Communications District, Library, and Sports Authority entities; however, the financial statements for those entities were not included in this report. The financial information for these component units is reported separately from the financial information presented for the primary government itself. Fund financial statements. A fund is a group of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Wilson County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. All of the funds of Wilson County can be divided into three categories: governmental, proprietary, and fiduciary. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. Wilson County maintains 17 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balance for the General, Highway/Public Works, General Debt Service, and Rural School Construction Projects funds, all of which are considered to be major funds. Data from the other 13 governmental funds are combined into a single, aggregate presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report.
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Wilson County adopts an annual appropriated budget for all governmental funds except the Constitutional Officers – Fees, High School Building Projects, General Capital Projects, Rural School Construction Projects, HUD Grant Projects, and Education Capital Projects funds. A budgetary comparison schedule has been provided for the funds to demonstrate compliance with this budget.
The basic governmental fund financial statements can be found on Exhibits C-1 through C-6 of this report.
Proprietary funds. Wilson County has three proprietary funds. The county uses two internal service funds (the Self-Insurance and County Insurance funds) to account for the county’s self-insured health programs and non-health related insurances. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. The county uses an enterprise fund (the Solid Waste Disposal Fund) to account for its solid waste disposal activities since users pay a fee to dispose of their waste.
Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the internal service funds. The internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support Wilson County’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.
The basic fiduciary fund financial statements can be found on Exhibits E-1 and E-2 of this report.
Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Refer to the Table of Contents for the notes to the financial statements.
Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning pension information and other postemployment information. Required supplementary information can be found after the basic financial statements section of this report.
The combining and individual fund statements and schedules for the nonmajor governmental funds can be found on Exhibits G-1 through G-10 of this report.
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Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of Wilson County, liabilities and deferred inflows exceeded assets and deferred outflows by $219,960,340 at the close of the fiscal year. The Constitution for the State of Tennessee allows only the local legislative body authorization to issue debt. Therefore, when the Wilson County Board of Education requires additional money to fund school construction and equipment, the related debt must be issued by the county. As of June 30, 2018, the county had outstanding debt totaling $310,227,238 for capital purposes for the Wilson County Board of Education, but the capital assets are reported in the financial statements of the Wilson County Board of Education. As a result, the county has incurred the related liability without a corresponding increase in the county’s capital assets, thereby significantly decreasing its unrestricted net position. Allocation of school debt to the Wilson County Board of Education would result in Wilson County having net position of $90,266,898 at June 30, 2018. The largest portion of Wilson County Government’s net position ($80,917,312) reflects its investment in capital assets (e.g., land, buildings, machinery, equipment, and infrastructure) less any related debt used to acquire those assets that is still outstanding. Wilson County uses capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although Wilson County’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay the debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. Wilson County’s Net Position
2018 2017Governmental Governmental
Activities Activities
Current and Other Assets 156,952,635$ 189,234,311$ Deferred Outflows of Resources 10,698,828 7,638,790Capital Assets 96,115,190 96,391,817
Total 263,766,653$ 293,264,918$
Long-term Liabilities Outstanding 411,754,858$ 448,264,015$ Deferred Inflows of Resources 56,092,207 52,940,842 Other Liabilities 28,060,717 -
Total 495,907,782$ 501,204,857$
Net Position: Net Investment in Capital Assets 71,256,608$ 68,731,009$
Restricted 47,496,956 83,508,750 Unrestricted (350,894,713) (360,179,698)
Total Net Position (232,141,149)$ (207,939,939)$
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An additional portion of Wilson County’s net position totaling $47,496,956 represents resources that are subject to external restrictions on how they may be used. The restricted net position includes capital projects, debt service, highway, all of the nonmajor funds, and other county funds not accounted for in unrestricted net position.
Governmental activities. Governmental activities decreased Wilson County’s net position by $28,613,258. Elements of this decrease are noted in the table below:
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Wilson County’s Change in Net Position
2018 2017Governmental Governmental
Activities Activities
Revenues:Program Revenues:
Charges for Services 16,610,974$ 16,808,759$ Operating Grants and Contributions 5,883,343 6,607,094 Capital Grants and Contributions 3,177,421 4,787,001
Total Program Revenues 25,671,738$ 28,202,854$
General Revenues:Property Taxes Levied for General Purposes 42,683,796$ 43,234,531$ Property Taxes Levied for Debt Service 9,979,512 9,960,418 Local Option Sales Tax 9,690,968 8,656,805 Payments in-Lieu-of Taxes - Other 124,865 79,679 Hotel/Motel Tax 2,017,687 1,579,487 Wheel Tax 2,842,743 2,841,031 Litigation Tax 1,221,717 976,555 Business Tax 2,574,508 2,425,285 Adequate Facilities Tax 6,882,667 4,412,709 Mineral Severance Tax 206,671 179,736 Wholesale Beer Tax 711,556 643,235 Other Local Taxes 61,434 20,012 Grants and Contributions Not Restricted to Specific Programs 1,558,820 2,743,924 Unrestricted Investment Earnings 1,021,010 508,249 Miscellaneous 529,222 451,083
Total General Revenues 82,107,176$ 78,712,739$ Total Revenues 107,778,914$ 106,915,593$
Expenses:Governmental Activities:
General Government 11,204,758$ 16,262,751$ Finance 4,585,373 4,124,646 Administration of Justice 5,369,593 4,845,654 Public Safety 36,811,306 31,985,340 Public Health and Welfare 1,863,310 3,812,263 Social, Cultural, and 3,478,307 Recreational Services 2,507,247 3,000,187 Agriculture and Natural Resources 10,886,009 2,299,189 Highway/Public 47,282,720 9,375,213 Education 12,403,549 105,910,122 Interest on Long-term Debt - 11,188,583
Total Expenses 136,392,172$ 192,803,948$
Transfers to Business-Type Activities -$ (1,229,552)$ Change in Net Position (28,613,258) (87,117,907) Net Assets - July 1, (207,939,939) (120,822,032) Restatement 4,412,048 -
Net Position - June 30, (232,141,149)$ (207,939,939)$
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Expenses and Program Revenues – Governmental Activities
0
5000000
10000000
15000000
20000000
25000000
30000000
35000000
40000000
45000000
50000000
Expenses
Revenues
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Revenue by Source – Governmental Activities
Charges for Services15%
Operating Grants and Contributions
5%
Capital Grants and
Contributions3%
Property Taxes Levied for General Purposes
40%
Property Taxes Levied for Debt Service
9%
Local Option Sales Tax9%
Hotel/Motel Tax2%
Wheel Tax3%
Litigation Tax1%
Business Tax2% Adequate Facilities
Tax6%
Wholesale Beer Tax1% Grants and
Contributions Not Restricted to Specific
Programs1%
Unrestricted Investment Earnings
1%
2018
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Financial Analysis of the Government’s Funds
As noted earlier, Wilson County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
Governmental funds. The focus of Wilson County’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing Wilson County’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.
As of the end of the current fiscal year, Wilson County’s governmental funds reported combined ending fund balances of $65,698,089, an increase of $104,513,029 in comparison with the prior year. Approximately 16.23 percent of this total amount ($10,661,266) constitutes unassigned fund balance, which is available for spending at the government’s discretion. The remainder of fund balance is nonspendable, restricted, committed, or assigned to indicate that it is not available for new spending because it has already been designated for a particular purpose.
The General Fund is the chief operating fund of Wilson County. With the adoption of Governmental Accounting Standards Board Statement No. 54, only the General Fund has unassigned fund balance. As a measure of the General Fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 19.94 percent of total General Fund expenditures, while total fund balance represents 27.92 percent of that same amount.
The fund balance of the General Fund increased $2,318,266 from the prior year. The major factor contributing to the increase was expenditures being below budgeted amounts, particularly for payroll related accounts.
The fund balance of the Highway/Public Works Fund had a net increase of $222,218 during the current fiscal year.
The fund balance of the General Debt Service Fund increased $2,834,606 from the prior year.
The Rural School Construction Projects Fund had a net decrease of $43,277,097 from the prior year due to bond proceeds for construction projects spent during the fiscal year.
Proprietary fund. Wilson County’s proprietary fund statements provide the same type of information found in the government-wide financial statements, but in more detail.
General Fund Highlights
The final amended budget for General Fund expenditures reflected an increase of 2.17 percent above the original budget.
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Capital Assets and Debt Administration Capital Assets. Wilson County’s investment in capital assets for its governmental activities as of June 30, 2018, totaled $96,115,190 (net of accumulated depreciation). This investment in capital assets includes land, intangible assets, buildings and improvements, machinery and equipment, and equipment, roads, highways, and bridges. The total decrease in Wilson County’s net investment in capital assets for the current fiscal year was $276,627.
2018 2017Governmental Governmental
Activities Activities
Land 5,954,140$ 5,954,140$ Construction in Progress - 2,891,811 Intangible Assets 6,870,622 6,819,910 Buildings and Improvements 41,909,980 39,396,387 Other Capital Assets 6,974,559 7,581,781 Infrastructure 34,405,889 33,747,788
Total 96,115,190$ 96,391,817$
Long-term Debt. At the end of the current fiscal year, Wilson County had total bonded debt outstanding of $324,870,000, notes payable of $5,122,000, and capital leases payable of $6,004,838. All debt is backed by the full faith and credit of the county. Of the amount outstanding for governmental activities, $310,227,238 reflects the balance of the borrowings for education capital projects for the Wilson County Board of Education.
2018 2017Governmental Governmental
Activities Activities
Bonds Payable 324,870,000$ 337,565,000$ Notes Payable 5,122,000 4,246,000 Capital Lease Payable 6,004,838 6,340,974
Total 335,996,838$ 348,151,974$
For the fiscal year ended June 30, 2018, Wilson County’s total debt had a net decrease of $12,155,136. The county maintains an Aa+ bond rating from Standard and Poor’s for general and rural obligation debt.
Additional information on the county’s long-term debt can be found in Exhibits L-1 and L-2 of this report.
24
Economic Factors and Next Year’s Budgets and Rates
The unemployment rate for the county as of June 30, 2018, was 2.3 percent, which is down1 percent from June 30, 2017.
Inflationary trends in the region compare favorably to national business indices. Assessed property value within the county is in excess of $4.2 billion.
All of these factors were considered in preparing the county’s budget for the 2018 fiscal year.
Requests for Information
This financial report is designed to provide a general overview of Wilson County’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Director of Finance at 228 East Main Street, Room 205, Lebanon, Tennessee, 37087.
25
BASIC FINANCIAL STATEMENTS
26
Exhibit A
Wilson County, TennesseeStatement of Net PositionJune 30, 2018
WilsonBusiness- County
Governmental type SchoolActivities Activities Total Department
ASSETS
Cash $ 691,317 $ 200 $ 691,517 $ 6,018,876Equity in Pooled Cash and Investments 88,163,106 3,840,673 92,003,779 38,569,864Accounts Receivable 6,643,405 0 6,643,405 0Allowance for Uncollectibles (5,360,744) 0 (5,360,744) 0Due from Other Governments 3,381,853 0 3,381,853 5,292,153Due from Primary Government 0 0 0 24,947,046Due from Component Units 6,004,838 0 6,004,838 0Property Taxes Receivable 57,287,269 2,312,096 59,599,365 42,758,968Allowance for Uncollectible Property Taxes (1,067,658) (44,037) (1,111,695) (797,803)Notes Receivable 130,075 7,720 137,795 108,862Accrued Interest Receivable 97,058 0 97,058 0Cash Shortage 2,500 0 2,500 0Notes Receivable - Long-term 979,616 30,869 1,010,485 435,260Net Pension Asset - Teacher Legacy Pension Plan 0 0 0 486,798Net Pension Asset - Teacher Retirement Plan 0 0 0 521,263Capital Assets:Assets Not Depreciated:Land 5,954,140 7,680,428 13,634,568 17,048,952Intangibles 6,870,622 0 6,870,622 0Construction in Progress 0 0 0 19,552,604
Assets Net of Accumulated Depreciation:Buildings and Improvements 41,909,980 13,894 41,923,874 275,976,742Other Capital Assets 6,974,559 1,966,383 8,940,942 7,946,033Infrastructure 34,405,889 0 34,405,889 0
Total Assets $ 253,067,825 $ 15,808,226 $ 268,876,051 $ 438,865,618
DEFERRED OUTFLOWS OF RESOURCES
Deferred Charge on Refunding $ 190,270 $ 0 $ 190,270 $ 0Pension Changes in Experience 4,929,716 38,787 4,968,503 2,527,700Pension Changes in Investment Earnings 0 0 0 73,895Pension Changes in Assumptions 1,520,607 15,136 1,535,743 5,033,414Pension Other Deferrals 0 0 0 558,073Pension Contributions After Measurement Date 4,058,235 129,289 4,187,524 8,128,969Total Deferred Outflows of Resources $ 10,698,828 $ 183,212 $ 10,882,040 $ 16,322,051
(Continued)
Primary Government
Component Unit
27
Exhibit A
Wilson County, TennesseeStatement of Net Position (Cont.)
WilsonBusiness- County
Governmental type SchoolActivities Activities Total Department
LIABILITIES
Accounts Payable $ 0 $ 0 $ 0 $ 838,622Accrued Payroll 0 0 0 4,930,987Payroll Deductions Payable 0 0 0 932,897Accrued Interest Payable 3,077,388 0 3,077,388 0Customer Deposits Payable 35,000 0 35,000 108,418Due to Primary Government 0 0 0 6,004,838Due to Component Units 24,947,046 0 24,947,046 0Due to State of Tennessee 1,283 0 1,283 0Noncurrent Liabilities: Due Within One Year 17,401,257 53,195 17,454,452 1,512,088 Due in More Than One Year 394,353,621 1,487,124 395,840,745 22,577,653Total Liabilities $ 439,815,595 $ 1,540,319 $ 441,355,914 $ 36,905,503
DEFERRED INFLOWS OF RESOURCES
Deferred Current Property Taxes $ 55,501,284 $ 2,266,013 $ 57,767,297 $ 41,378,859Pension Changes in Investment Earnings 43,889 429 44,318 52,534Pension Other Deferrals 0 0 0 31,402Pension Changes in Experience 547,034 3,868 550,902 10,310,284Total Deferred Inflows of Resources $ 56,092,207 $ 2,270,310 $ 58,362,517 $ 51,773,079
NET POSITION
Net Investment in Capital Assets $ 71,256,608 $ 9,660,704 $ 80,917,312 $ 320,524,331Restricted for: Capital Projects 7,840,830 0 7,840,830 0 General Government 468,239 0 468,239 0 Finance 84,636 0 84,636 0 Administration of Justice 647,355 0 647,355 0 Debt Service 18,348,726 0 18,348,726 0 Public Safety 897,920 0 897,920 0 Public Health and Welfare 12,058 0 12,058 0 Agriculture and Natural Resources 2,372,462 0 2,372,462 0 Highway/Public Works 10,257,315 0 10,257,315 0 Pensions 0 0 0 1,008,061 Education Capital Projects 1,113,911 0 1,113,911 0 Central Cafeteria 0 0 0 3,266,153 Education 5,453,504 0 5,453,504 35,071Unrestricted (350,894,713) 2,520,105 (348,374,608) 41,675,471
Total Net Position $ (232,141,149) $ 12,180,809 $ (219,960,340) $ 366,509,087
The notes to the financial statements are an integral part of this statement.
Primary Government
Component Unit
28
Exhibit B
Wilson County, TennesseeStatement of ActivitiesFor the Year Ended June 30, 2018
Operating Capital WilsonCharges Grants Grants County
for and and Governmental Business-type SchoolFunctions/Programs Expenses Services Contributions Contributions Activities Activities Total Department
Primary Government: Governmental Activities: General Government $ 11,204,758 $ 3,486,199 $ 75,337 $ 0 $ (7,643,222) $ 0 $ (7,643,222) $ 0 Finance 4,585,373 4,753,975 0 0 168,602 0 168,602 0 Administration of Justice 5,369,593 2,827,011 0 0 (2,542,582) 0 (2,542,582) 0 Public Safety 36,811,306 2,593,358 318,890 0 (33,899,058) 0 (33,899,058) 0 Public Health and Welfare 1,863,310 2,270,507 1,054,614 0 1,461,811 0 1,461,811 0 Social, Cultural, and Recreational Services 3,478,307 36,656 9,744 0 (3,431,907) 0 (3,431,907) 0 Agriculture and Natural Resources 2,507,247 556,296 225,000 100,000 (1,625,951) 0 (1,625,951) 0 Highway/Public Works 10,886,009 57,235 3,266,559 1,654,915 (5,907,300) 0 (5,907,300) 0 Education 47,282,720 29,737 0 1,422,506 (45,830,477) 0 (45,830,477) 0 Interest on Long-term Debt 12,403,549 0 933,199 0 (11,470,350) 0 (11,470,350) 0 Total Governmental Activities $ 136,392,172 $ 16,610,974 $ 5,883,343 $ 3,177,421 $ (110,720,434) $ 0 $ (110,720,434) $ 0
Business-type Activities: Solid Waste Disposal $ 2,537,603 $ 301,213 $ 126,836 $ 0 $ 0 $ (2,109,554) $ (2,109,554) $ 0 Total Business-type Activities $ 2,537,603 $ 301,213 $ 126,836 $ 0 $ 0 $ (2,109,554) $ (2,109,554) $ 0
Total Primary Government $ 138,929,775 $ 16,912,187 $ 6,010,179 $ 3,177,421 $ (110,720,434) $ (2,109,554) $ (112,829,988) $ 0
Component Unit: Wilson County School Department $ 160,315,623 $ 8,260,188 $ 10,225,873 $ 47,265,238 $ 0 $ 0 $ 0 $ (94,564,324)
Total Component Unit $ 160,315,623 $ 8,260,188 $ 10,225,873 $ 47,265,238 $ 0 $ 0 $ 0 $ (94,564,324)
(Continued)
Net (Expense) Revenue and Changes in Net PositionProgram Revenues
Primary Government
Component Unit
29
Exhibit B
Wilson County, TennesseeStatement of Activities (Cont.)
Operating Capital WilsonCharges Grants Grants County
for and and Governmental Business-type SchoolFunctions/Programs Expenses Services Contributions Contributions Activities Activities Total Department
General Revenues: Taxes: Property Taxes Levied for General Purposes $ 42,683,796 $ 2,146,566 $ 44,830,362 $ 39,662,997 Property Taxes Levied for Debt Service 9,979,512 0 9,979,512 0 Local Option Sales Tax 9,690,968 0 9,690,968 14,042,760 Mixed Drink Tax 9,078 0 9,078 203,285 Payments in-Lieu-of Taxes - Other 124,865 0 124,865 0 Hotel/Motel Tax 2,017,687 0 2,017,687 0 Wheel Tax 2,842,743 0 2,842,743 0 Litigation Tax 1,221,717 0 1,221,717 0 Business Tax 2,574,508 0 2,574,508 0 Mineral Severance Tax 206,671 0 206,671 0 Adequate Facilities/Development Tax 6,882,667 0 6,882,667 0 Wholesale Beer Tax 711,556 0 711,556 0 Interstate Telecommunications Tax 61,434 0 61,434 87,763 Grants and Contributions Not Restricted to Specific Purposes 1,558,820 15,260 1,574,080 81,531,377 Unrestricted Investment Income 1,021,010 0 1,021,010 142,500 Miscellaneous 520,144 285,297 805,441 194,779Total General Revenues $ 82,107,176 $ 2,447,123 $ 84,554,299 $ 135,865,461
Change in Net Position $ (28,613,258) $ 337,569 $ (28,275,689) $ 41,301,137Net Position, July 1, 2017 (207,939,939) 13,071,480 (194,868,459) 339,213,974Restatement (See Note I.D.8.) 4,412,048 (1,228,240) 3,183,808 (14,006,024)
Net Position, June 30, 2018 $ (232,141,149) $ 12,180,809 $ (219,960,340) $ 366,509,087
The notes to the financial statements are an integral part of this statement.
Net (Expense) Revenue and Changes in Net Position
Primary Government
Program Revenues Component Unit
30
Exhibit C-1
Wilson County, TennesseeBalance SheetGovernmental FundsJune 30, 2018
Rural OtherHighway / General School Govern- Total
Public Debt Construction mental GovernmentalGeneral Works Service Projects Funds Funds
ASSETS
Cash $ 700 $ 100 $ 0 $ 0 $ 690,517 $ 691,317Equity in Pooled Cash and Investments 13,756,044 10,016,835 20,996,334 26,060,957 15,807,335 86,637,505Accounts Receivable 6,601,908 0 0 0 41,497 6,643,405Allowance for Uncollectibles (5,360,744) 0 0 0 0 (5,360,744)Due from Other Governments 920,210 644,013 0 0 1,817,630 3,381,853Property Taxes Receivable 36,948,189 4,771,131 12,622,517 0 2,945,432 57,287,269Allowance for Uncollectible Property Taxes (713,378) (90,873) (225,954) 0 (37,453) (1,067,658)Notes Receivable - Current 76,114 13,834 33,030 0 7,097 130,075Accrued Interest Receivable 0 0 97,058 0 0 97,058Cash Shortage 2,500 0 0 0 0 2,500Notes Receivable - Long-term 304,328 55,313 591,597 0 28,378 979,616
Total Assets $ 52,535,871 $ 15,410,353 $ 34,114,582 $ 26,060,957 $ 21,300,433 $ 149,422,196
LIABILITIES
Due to Component Units $ 0 $ 0 $ 0 $ 24,947,046 $ 0 $ 24,947,046Due to State of Tennessee 1,049 234 0 0 0 1,283Current Liabilities Payable From Restricted Assets 0 35,000 0 0 0 35,000Total Liabilities $ 1,049 $ 35,234 $ 0 $ 24,947,046 $ 0 $ 24,983,329
DEFERRED INFLOWS OF RESOURCES
Deferred Current Property Taxes $ 35,745,688 $ 4,618,825 $ 12,254,111 $ 0 $ 2,882,660 $ 55,501,284Deferred Delinquent Property Taxes 455,557 57,217 132,676 0 22,803 668,253Other Deferred/Unavailable Revenue 1,404,525 210,578 91,732 0 864,406 2,571,241Total Deferred Inflows of Resources $ 37,605,770 $ 4,886,620 $ 12,478,519 $ 0 $ 3,769,869 $ 58,740,778
(Continued)
Major FundsNonmajor
Funds
31
Exhibit C-1
Wilson County, TennesseeBalance SheetGovernmental Funds (Cont.)
Rural OtherHighway / General School Govern- Total
Public Debt Construction mental GovernmentalGeneral Works Service Projects Funds Funds
FUND BALANCES
Nonspendable:Long-term Notes Receivable $ 380,442 $ 0 $ 0 $ 0 $ 0 $ 380,442
Restricted:Restricted for General Government 257,733 0 0 0 0 257,733Restricted for Finance 84,636 0 0 0 0 84,636Restricted for Administration of Justice 647,355 0 0 0 0 647,355Restricted for Public Safety 58,872 0 0 0 839,048 897,920Restricted for Public Health and Welfare 12,058 0 0 0 0 12,058Restricted for Agriculture and Natural Resources 1,594,163 0 0 0 842,464 2,436,627Restricted for Other Operations 210,506 0 0 0 0 210,506Restricted for Highways/Public Works 0 10,419,352 0 0 0 10,419,352Restricted for Education 0 0 0 0 4,742,121 4,742,121Restricted for Capital Outlay 0 0 0 0 1,891,000 1,891,000Restricted for Debt Service 0 0 21,011,436 0 0 21,011,436Restricted for Capital Projects 0 0 0 1,113,911 5,927,027 7,040,938
Committed:Committed for General Government 0 0 0 0 57,300 57,300Committed for Finance 0 0 0 0 381,158 381,158Committed for Administration of Justice 0 0 0 0 293,306 293,306Committed for Public Safety 110,000 0 0 0 0 110,000Committed for Public Health and Welfare 0 0 0 0 240,691 240,691Committed for Agriculture and Natural Resources 0 0 0 0 6,990 6,990Committed for Highways/Public Works 0 69,147 0 0 0 69,147Committed for Debt Service 0 0 624,627 0 2,280,329 2,904,956Committed for Capital Projects 0 0 0 0 28,485 28,485
Assigned:Assigned for General Government 92,558 0 0 0 0 92,558
(Continued)
Major FundsNonmajor
Funds
32
Exhibit C-1
Wilson County, TennesseeBalance SheetGovernmental Funds (Cont.)
Rural OtherHighway / General School Govern- Total
Public Debt Construction mental GovernmentalGeneral Works Service Projects Funds Funds
FUND BALANCES (Cont.)
Assigned (Cont.):Assigned for Finance $ 108,163 $ 0 $ 0 $ 0 $ 0 $ 108,163Assigned for Administration of Justice 407,725 0 0 0 0 407,725Assigned for Public Safety 16,734 0 0 0 0 16,734Assigned for Public Health and Welfare 72,164 0 0 0 0 72,164Assigned for Social, Cultural, and Recreational Services 135,591 0 0 0 0 135,591Assigned for Other Operations 79,086 0 0 0 0 79,086Assigned for Capital Projects 0 0 0 0 645 645
Unassigned 10,661,266 0 0 0 0 10,661,266Total Fund Balances $ 14,929,052 $ 10,488,499 $ 21,636,063 $ 1,113,911 $ 17,530,564 $ 65,698,089
Total Liabilities, Deferred Inflows of Resources, and Fund Balances $ 52,535,871 $ 15,410,353 $ 34,114,582 $ 26,060,957 $ 21,300,433 $ 149,422,196
The notes to the financial statements are an integral part of this statement.
Major FundsNonmajor
Funds
33
Exhibit C-2
Wilson County, TennesseeReconciliation of the Balance Sheet of Governmental Funds to the Statement of Net PositionJune 30, 2018
Amounts reported for governmental activities in the statementof net position (Exhibit A) are different because:
Total fund balances - balance sheet - governmental funds (Exhibit C-1) $ 65,698,089
(1) Capital assets used in governmental activities are not financial resources and therefore are not reported inthe governmental funds. Add: land $ 5,954,140 Add: intangible assets 6,870,622 Add: buildings and improvements net of accumulated depreciation 41,909,980 Add: other capital assets net of accumulated depreciation 6,974,559 Add: infrastructure net of accumulated depreciation 34,405,889 96,115,190
(2) Internal service funds are used by management to chargethe cost of the county's self-insured health program and non-healthinsurances to individual funds. The assets and liabilities are included in governmental activities in thestatement of net position. 1,253,133
(3) Long-term liabilities are not due and payable in the current period and therefore are not reported in thegovernmental funds. Less: bonds payable $ (324,870,000) Less: notes payable (5,122,000) Less: capital lease payable (6,004,838) Less: unamortized debt premiums (15,432,115) Less: compensated absences payable (3,551,011) Less: other postemployment benefits liability (53,303,204) Less: accrued interest on bonds, notes, and leases (3,077,388) Less: net pension liability (3,199,242) Add: debt to be contributed by the School Department 6,004,838 Add: deferred amount on refunding 190,270 (408,364,690)
(4) Amounts reported as deferred outflows of resources and deferredinflows of resources related to pensions will be amortized andrecognized as components of pension expense in future years: Add: deferred outflows of resources related to pensions $ 10,508,558 Less: deferred inflows of resources related to pensions (590,923) 9,917,635
(5) Other long-term assets are not available to pay forcurrent-period expenditures and therefore are deferredin the governmental funds. 3,239,494
Net position of governmental activities (Exhibit A) $ (232,141,149)
The notes to the financial statements are an integral part of this statement.
34
Exhibit C-3
Wilson County, TennesseeStatement of Revenues, Expenditures,
and Changes in Fund BalancesGovernmental FundsFor the Year Ended June 30, 2018
Rural OtherHighway / General School Govern- Total
Public Debt Construction mental GovernmentalGeneral Works Service Projects Funds Funds
RevenuesLocal Taxes $ 40,760,421 $ 4,668,149 $ 18,166,033 $ 0 $ 15,801,448 $ 79,396,051Licenses and Permits 1,058,871 0 0 0 765,916 1,824,787Fines, Forfeitures, and Penalties 623,693 0 0 0 118,723 742,416Charges for Current Services 3,240,758 0 0 0 4,148,197 7,388,955Other Local Revenues 492,146 11,906 881,010 0 88,011 1,473,073Fees Received From County Officials 4,300,788 0 0 0 0 4,300,788State of Tennessee 5,061,715 4,125,282 0 0 125,000 9,311,997Federal Government 164,902 0 832,844 0 100,355 1,098,101Other Governments and Citizens Groups 77,785 0 570,378 0 1,330,449 1,978,612
Total Revenues $ 55,781,079 $ 8,805,337 $ 20,450,265 $ 0 $ 22,478,099 $ 107,514,780
ExpendituresCurrent:
General Government $ 5,132,254 $ 0 $ 0 $ 0 $ 653,250 $ 5,785,504Finance 3,078,278 0 0 0 1,455,414 4,533,692Administration of Justice 3,913,065 0 0 0 1,321,910 5,234,975Public Safety 33,091,706 0 0 0 1,887,534 34,979,240Public Health and Welfare 1,461,827 0 0 0 171,370 1,633,197Social, Cultural, and Recreational Services 1,124,732 0 0 0 687,517 1,812,249Agriculture and Natural Resources 624,672 0 0 0 1,788,864 2,413,536Other Operations 4,780,671 0 0 0 3,701,198 8,481,869Highways 0 8,330,847 0 0 95,000 8,425,847
Debt Service:Principal on Debt 235,000 230,000 9,297,976 0 4,350,000 14,112,976Interest on Debt 20,608 22,272 8,800,583 0 4,812,818 13,656,281Other Debt Service 0 0 267,100 0 17,482 284,582
(Continued)
Major FundsNonmajor
Funds
35
Exhibit C-3
Wilson County, TennesseeStatement of Revenues, Expenditures,
and Changes in Fund BalancesGovernmental Funds (Cont.)
Rural OtherHighway / General School Govern- Total
Public Debt Construction mental GovernmentalGeneral Works Service Projects Funds Funds
Expenditures (Cont.)Capital Projects $ 0 $ 0 $ 0 $ 43,277,097 $ 3,656,623 $ 46,933,720
Total Expenditures $ 53,462,813 $ 8,583,119 $ 18,365,659 $ 43,277,097 $ 24,598,980 $ 148,287,668
Excess (Deficiency) of RevenuesOver Expenditures $ 2,318,266 $ 222,218 $ 2,084,606 $ (43,277,097) $ (2,120,881) $ (40,772,888)
Other Financing Sources (Uses)Notes Issued $ 0 $ 0 $ 0 $ 0 $ 1,891,000 $ 1,891,000Capital Leases Issued 0 0 0 0 66,840 66,840Insurance Recovery 0 0 0 0 108 108Transfers In 0 0 750,000 0 0 750,000Transfers Out 0 0 0 0 (750,000) (750,000)
Total Other Financing Sources (Uses) $ 0 $ 0 $ 750,000 $ 0 $ 1,207,948 $ 1,957,948
Net Change in Fund Balances $ 2,318,266 $ 222,218 $ 2,834,606 $ (43,277,097) $ (912,933) $ (38,814,940)Fund Balance, July 1, 2017 12,610,786 10,266,281 18,801,457 44,391,008 18,443,497 104,513,029
Fund Balance, June 30, 2018 $ 14,929,052 $ 10,488,499 $ 21,636,063 $ 1,113,911 $ 17,530,564 $ 65,698,089
The notes to the financial statements are an integral part of this statement.
Major FundsNonmajor
Funds
36
Exhibit C-4Wilson County, TennesseeReconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of ActivitiesFor the Year Ended June 30, 2018
Amounts reported for governmental activities in the statementof activities (Exhibit B) are different because:
Net change in fund balances - total governmental funds (Exhibit C-3) $ (38,814,940)
(1) Governmental funds report capital outlays as expenditures. However,in the statement of activities, the cost of these assets is allocated over their useful lives and reported as depreciation expense. The difference between capital outlays and depreciation is itemized as follows: Add: capital assets purchased in the current period $ 2,076,235 Less: current-year depreciation expense (3,254,607) (1,178,372)
(2) The net effect of various miscellaneous transactions involving capitalassets (sales, trade-ins, and donations) is to increase net position. Add: assets donated and capitalized $ 931,192 Less: book value of capital assets disposed (29,447) 901,745
(3) Revenues in the statement of activities that do not provide currentfinancial resources are not reported as revenues in the funds. Less: deferred delinquent property taxes and other deferred June 30, 2017 $ (3,952,761) Add: deferred delinquent property taxes and other deferred June 30, 2018 3,239,494 (713,267)
(4) The issuance of long-term debt (e.g., notes, bonds) provides current financial resources to governmental funds, while the repaymentof the principal of long-term debt consumes the current financialresources of governmental funds. Neither transaction, however,has any effect on net position. Also, governmental funds report theeffect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. This amount is the effect of these differences in the treatment of long-term debt and related items: Less: note proceeds $ (1,891,000) Less: capital lease proceeds (66,840) Add: principal payments on capital lease 402,976 Add: principal payments on notes 1,015,000 Add: principal payments on bonds 12,695,000 Add: debt contributed to the School Department 66,840 Less: contributions from the School Department for capital leases (402,976) Add: change in premium on debt issuances 1,388,540 Less: change in deferred amount on refunding debt (337,354) 12,870,186
(5) Some expenses reported in the statement of activities do not requirethe use of current financial resources and therefore are not reportedas expenditures in the governmental funds. Change in accrued interest payable $ 201,546 Change in other postemployment benefits liability, net of restatement (3,400,208) Change in compensated absences payable (157,542) Change in net pension liability/asset (2,039,412) Change in deferred outflows of resources related to pensions 3,397,392 Change in deferred inflows of resources related to pensions 63,349 (1,934,875)
(6) Internal service funds are used by management to charge the costof the county's self-insured health and non-health related insurancesto individual funds. The net expense of certain activities of theinternal service funds is reported with governmental activities in thestatement of activities. 256,265
Change in net position of governmental activities (Exhibit B) $ (28,613,258)
The notes to the financial statements are an integral part of this statement.37
Exhibit C-5
Wilson County, TennesseeStatement of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetGeneral FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesLocal Taxes $ 40,760,421 $ 0 $ 0 $ 40,760,421 $ 40,200,746 $ 40,232,623 $ 527,798Licenses and Permits 1,058,871 0 0 1,058,871 1,130,000 1,130,000 (71,129)Fines, Forfeitures, and Penalties 623,693 0 0 623,693 566,850 566,850 56,843Charges for Current Services 3,240,758 0 0 3,240,758 3,162,300 3,163,298 77,460Other Local Revenues 492,146 0 0 492,146 1,351,627 1,370,692 (878,546)Fees Received From County Officials 4,300,788 0 0 4,300,788 3,880,000 3,880,000 420,788State of Tennessee 5,061,715 0 0 5,061,715 4,713,791 4,885,931 175,784Federal Government 164,902 0 0 164,902 215,552 320,023 (155,121)Other Governments and Citizens Groups 77,785 0 0 77,785 46,600 46,600 31,185
Total Revenues $ 55,781,079 $ 0 $ 0 $ 55,781,079 $ 55,267,466 $ 55,596,017 $ 185,062
ExpendituresGeneral Government
County Commission $ 308,441 $ 0 $ 0 $ 308,441 $ 317,387 $ 317,387 $ 8,946Board of Equalization 5,640 0 80 5,720 8,746 8,746 3,026Beer Board 216 0 0 216 3,230 3,230 3,014Other Boards and Committees 10,089 0 0 10,089 18,255 18,255 8,166County Mayor/Executive 321,463 (3,301) 3,780 321,942 336,463 336,463 14,521Personnel Office 174,748 (3,090) 150 171,808 176,032 176,332 4,524County Attorney 247,419 (540) 2,602 249,481 251,514 251,514 2,033Election Commission 573,395 (28,594) 51,735 596,536 775,588 775,588 179,052Register of Deeds 211,167 (8,070) 2,318 205,415 246,693 247,493 42,078Planning 438,117 (48,850) 44,202 433,469 502,666 504,166 70,697Codes Compliance 460,812 (4,988) 697 456,521 484,330 497,398 40,877County Buildings 1,958,297 (45,515) 56,665 1,969,447 1,896,785 1,980,785 11,338Other Facilities 233,285 (4,111) 44,185 273,359 317,999 317,999 44,640Other General Administration 56,977 (100) 0 56,877 59,165 59,165 2,288Preservation of Records 132,188 (10,820) 4,203 125,571 142,010 142,010 16,439
FinanceAccounting and Budgeting 826,511 (16,559) 31,663 841,615 834,742 847,351 5,736
(Continued)
Budgeted Amounts
38
Exhibit C-5
Wilson County, TennesseeStatement of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetGeneral Fund (Cont.)
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
Expenditures (Cont.)Finance (Cont.)
Property Assessor's Office $ 1,251,973 $ (42,819) $ 75,482 $ 1,284,636 $ 1,344,257 $ 1,344,257 $ 59,621County Trustee's Office 405,327 (1,573) 6,946 410,700 457,562 458,862 48,162County Clerk's Office 594,467 (21,379) 11,867 584,955 588,814 591,314 6,359
Administration of JusticeCircuit Court 920,817 (86,511) 51,313 885,619 923,229 926,229 40,610General Sessions Judge 816,891 (6,909) 7,300 817,282 838,126 838,126 20,844Drug Court 246,634 (759) 1,381 247,256 255,548 298,190 50,934Chancery Court 895,797 (8,040) 1,583 889,340 1,002,065 1,003,465 114,125Judicial Commissioners 515,284 (4,765) 1,464 511,983 566,631 566,631 54,648Probation Services 401,055 (59,444) 45,120 386,731 451,408 451,408 64,677Courtroom Security 25,097 (10,012) 97,550 112,635 95,000 127,010 14,375Victim Assistance Programs 91,490 0 0 91,490 100,000 100,000 8,510
Public SafetySheriff's Department 11,822,133 (221,938) 53,131 11,653,326 12,186,341 11,868,611 215,285Special Patrols 4,308 0 0 4,308 5,000 5,000 692Administration of the Sexual Offender Registry 9,686 (5,040) 4,772 9,418 9,450 9,450 32Jail 8,724,885 (70,423) 144,019 8,798,481 8,844,796 9,033,918 235,437Workhouse 190,295 (6,726) 4,232 187,801 189,171 195,911 8,110Juvenile Services 328,316 (12,173) 9,483 325,626 362,611 362,611 36,985Commissary 107,470 (19,804) 357 88,023 100,000 100,000 11,977Civil Defense 11,611,723 (194,466) 156,784 11,574,041 12,281,624 12,512,089 938,048County Coroner/Medical Examiner 212,004 (6,800) 35,197 240,401 182,913 232,913 (7,488)Public Safety Grants Program 80,886 0 22,000 102,886 113,903 200,251 97,365
Public Health and WelfareLocal Health Center 86,187 (32,790) 12,006 65,403 124,555 124,555 59,152Rabies and Animal Control 297,138 (691) 3,788 300,235 339,140 339,140 38,905Other Local Health Services 946,760 0 940 947,700 1,047,702 1,104,702 157,002Appropriation to State 76,821 0 0 76,821 78,493 78,493 1,672Other Local Welfare Services 3,200 0 0 3,200 5,200 5,200 2,000
(Continued)
Budgeted Amounts
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Exhibit C-5
Wilson County, TennesseeStatement of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetGeneral Fund (Cont.)
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
Expenditures (Cont.)Public Health and Welfare (Cont.)
Other Public Health and Welfare $ 51,721 $ 0 $ 0 $ 51,721 $ 57,796 $ 57,796 $ 6,075Social, Cultural, and Recreational Services
Libraries 1,063,296 0 0 1,063,296 1,063,296 1,063,296 0Other Social, Cultural, and Recreational 61,436 (71,900) 72,164 61,700 65,000 65,000 3,300
Agriculture and Natural ResourcesAgricultural Extension Service 228,075 (1,674) 1,923 228,324 287,424 287,424 59,100Forest Service 2,000 0 0 2,000 2,000 2,000 0Soil Conservation 96,871 0 0 96,871 97,270 97,270 399Storm Water Management 297,726 (16,513) 100,266 381,479 456,317 457,117 75,638
Other OperationsTourism 200,409 (7,836) 4,853 197,426 200,663 205,661 8,235Industrial Development 257,827 0 0 257,827 257,827 257,827 0Other Economic and Community Development 48,000 (7,000) 6,500 47,500 47,500 47,500 0Veterans' Services 191,348 (2,012) 2,299 191,635 214,760 214,760 23,125Other Charges 3,516,118 (45,454) 2,737 3,473,401 3,522,969 3,522,969 49,568Contributions to Other Agencies 496,795 (50,283) 39,983 486,495 188,500 488,500 2,005Miscellaneous 70,174 0 22,715 92,889 0 140,000 47,111
Principal on DebtGeneral Government 235,000 0 0 235,000 0 235,000 0
Interest on DebtGeneral Government 20,608 0 0 20,608 0 20,608 0
Total Expenditures $ 53,462,813 $ (1,190,272) $ 1,242,435 $ 53,514,976 $ 55,326,466 $ 56,524,946 $ 3,009,970
Excess (Deficiency) of RevenuesOver Expenditures $ 2,318,266 $ 1,190,272 $ (1,242,435) $ 2,266,103 $ (59,000) $ (928,929) $ 3,195,032
Net Change in Fund Balance $ 2,318,266 $ 1,190,272 $ (1,242,435) $ 2,266,103 $ (59,000) $ (928,929) $ 3,195,032Fund Balance, July 1, 2017 12,610,786 (1,190,272) 0 11,420,514 8,841,562 8,841,562 2,578,952
Fund Balance, June 30, 2018 $ 14,929,052 $ 0 $ (1,242,435) $ 13,686,617 $ 8,782,562 $ 7,912,633 $ 5,773,984
The notes to the financial statements are an integral part of this statement.
Budgeted Amounts
40
Exhibit C-6
Wilson County, TennesseeStatement of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetHighway/Public Works FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesLocal Taxes $ 4,668,149 $ 0 $ 0 $ 4,668,149 $ 4,594,497 $ 4,594,497 $ 73,652Other Local Revenues 11,906 0 0 11,906 18,500 18,500 (6,594)State of Tennessee 4,125,282 0 0 4,125,282 3,708,440 3,708,440 416,842
Total Revenues $ 8,805,337 $ 0 $ 0 $ 8,805,337 $ 8,321,437 $ 8,321,437 $ 483,900
ExpendituresHighways
Administration $ 376,867 $ (8,186) $ 4,829 $ 373,510 $ 417,843 $ 417,843 $ 44,333Highway and Bridge Maintenance 3,715,277 (468,124) 342,403 3,589,556 4,506,991 4,506,991 917,435Operation and Maintenance of Equipment 730,056 (76,697) 67,319 720,678 1,148,178 1,148,178 427,500Other Charges 277,879 0 0 277,879 321,773 321,773 43,894Employee Benefits 1,533,656 0 0 1,533,656 1,658,064 1,658,064 124,408Capital Outlay 1,697,112 (494,900) 398,834 1,601,046 1,930,000 1,930,000 328,954
Principal on DebtHighways and Streets 230,000 0 0 230,000 255,538 473,804 243,804
Interest on DebtHighways and Streets 22,272 0 0 22,272 0 25,538 3,266
Total Expenditures $ 8,583,119 $ (1,047,907) $ 813,385 $ 8,348,597 $ 10,238,387 $ 10,482,191 $ 2,133,594
Excess (Deficiency) of RevenuesOver Expenditures $ 222,218 $ 1,047,907 $ (813,385) $ 456,740 $ (1,916,950) $ (2,160,754) $ 2,617,494
Net Change in Fund Balance $ 222,218 $ 1,047,907 $ (813,385) $ 456,740 $ (1,916,950) $ (2,160,754) $ 2,617,494Fund Balance, July 1, 2017 10,266,281 (1,047,907) 0 9,218,374 7,536,034 7,536,034 1,682,340
Fund Balance, June 30, 2018 $ 10,488,499 $ 0 $ (813,385) $ 9,675,114 $ 5,619,084 $ 5,375,280 $ 4,299,834
The notes to the financial statements are an integral part of this statement.
Budgeted Amounts
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Exhibit D-1
Wilson County, TennesseeStatement of Net PositionProprietary FundsJune 30, 2018
ASSETS
Current Assets: Cash $ 200 $ 0 Equity in Pooled Cash and Investments 3,840,673 1,525,601 Property Taxes Receivable 2,312,096 0 Allowance for Uncollectible Property Taxes (44,037) 0 Notes Receivable 7,720 0Total Current Assets $ 6,116,652 $ 1,525,601
Noncurrent Assets: Notes Receivable - Long-term $ 30,869 $ 0 Capital Assets (Net of Accumulated Depreciation): Land 7,680,428 0 Buildings and Improvements 13,894 0 Other Capital Assets 1,966,383 0Total Noncurrent Assets $ 9,691,574 $ 0Total Assets $ 15,808,226 $ 1,525,601
DEFERRED OUTFLOWS OF RESOURCES
Pension Changes in Experience $ 38,787 $ 0Pension Changes in Assumptions 15,136 0Pension Contributions After Measurement Date 129,289 0Total Deferred Outflows of Resources $ 183,212 $ 0
LIABILITIES
Current Liabilities: Claims and Judgments Payable $ 0 $ 272,468 Accrued Leave 13,195 0 Accrued Liability for Landfill Closure/Postclosure Care Costs 40,000 0Total Current Liabilities $ 53,195 $ 272,468
Noncurrent Liabilities: Accrued Leave $ 74,776 $ 0 Accrued Liability for Landfill Closure/Postclosure Care Costs 83,316 0 Net OPEB Liability 1,311,895 Net Pension Liability 17,137 0Total Noncurrent Liabilities $ 1,487,124 $ 0Total Liabilities $ 1,540,319 $ 272,468
DEFERRED INFLOWS OF RESOURCES
Deferred Current Property Taxes $ 2,266,013 $ 0Pension Changes in Investment Earnings 429 0Pension Changes in Experience 3,868 0Total Deferred Inflows of Resources $ 2,270,310 $ 0
NET POSITION
Net Investment in Capital Assets $ 9,660,704 $ 0Unrestricted 2,520,105 1,253,133
Total Net Position $ 12,180,809 $ 1,253,133
The notes to the financial statements are an integral part of this statement.
Disposal ServiceFund Funds
Major Fund GovernmentalSolid Activities
Waste Internal
Business-typeActivities
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Exhibit D-2Wilson County, TennesseeStatement of Revenues, Expenses, and Changes in Net PositionProprietary FundsFor the Year Ended June 30, 2018
Operating Revenues Charges for Current Services $ 301,213 $ 12,206,142 Other Local Revenues 284,258 66,968Total Operating Revenues $ 585,471 $ 12,273,110
Operating Expenses County Mayor/Executive $ 0 $ 1,666 Codes Compliance 0 250 County Buildings 0 17,931 Risk Management 0 2,553,324 Probation Services 0 25,000 Sheriff's Department 0 21,293 Civil Defense 0 73,067 Rabies and Animal Control 0 2,500 Convenience Centers 0 15,464 Highway Bridge and Maintenance 0 6,098 Employee Benefits 0 9,596,835 Landfill Operations and Maintenance 2,402,902 6,385 Other Waste Disposal 6,828 0 Depreciation Expense 127,873 0Total Operating Expenses $ 2,537,603 $ 12,319,813Operating Income (Loss) $ (1,952,132) $ (46,703)
Nonoperating Revenues (Expenses) Local Taxes $ 2,161,826 $ 0 Insurance Recovery 0 143,807 Miscellaneous Refunds 1,039 19,161 Other State Revenues 126,836 0 Investment Income 0 140,000Total Nonoperating Revenues (Expenses) $ 2,289,701 $ 302,968
Change in Net Position $ 337,569 $ 256,265Net Position, July 1, 2017 13,071,480 996,868Restatement (See Note I.D.8.) (1,228,240) 0
Net Position, June 30, 2018 $ 12,180,809 $ 1,253,133
The notes to the financial statements are an integral part of this statement.
Business-typeActivities
Disposal ServiceFund Funds
Major Fund GovernmentalSolid Activities
Waste Internal
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Exhibit D-3
Wilson County, TennesseeStatement of Cash FlowsProprietary FundsFor the Year Ended June 30, 2018
Cash Flows from Operating Activities Receipts from Interfund Services Provided $ 0 $ 12,206,142 Receipts from Customers and Users 593,189 66,968 Payments to Suppliers (1,065,530) (9,816,807) Other Self-Insured Claims 0 (2,718,060) Payments to Employees (152,314) 0 Other Receipts (Payments) 1,039 19,161Net Cash Provided By (Used In) Operating Activities $ (623,616) $ (242,596)
Cash Flows from Capital and Related Financing Activities Acquisition of Capital Assets $ (151,202) $ 0Net Cash Provided By (Used In) Capital and Related Financing Activities $ (151,202) $ 0
Cash Flows from Noncapital Financing Activities Local Taxes $ 2,163,188 $ 0 State Revenues Received 126,836 0 Insurance Recovery 0 143,807Net Cash Provided By (Used In) Noncapital Financing Activities $ 2,290,024 $ 143,807
Cash Flows from Investing Activities Investment Income $ 0 $ 140,000Net Cash Provided By (Used In) Investing Activities $ 0 $ 140,000
Net Increase (Decrease) in Cash $ 1,515,206 $ 41,211Cash, July 1, 2017 3,553,907 1,484,390Restatement (See Note I.D.8.) (1,228,240) 0
Cash, June 30, 2018 $ 3,840,873 $ 1,525,601
Reconciliation of Net Operating Income (Loss)to Net Cash Provided By (Used In) Operating Activities Operating Income (Loss) $ (1,952,132) $ (46,703) Adjustments to Reconcile Net Operating Income (Loss) to Net Cash Provided By (Used In) Operating Activities: Depreciation Expense 127,873 0 Miscellaneous Refunds 1,039 19,161 Changes in deferred inflows related to pensions (606) 0 Changes in deferred outflows related to pensions (107,777) 0 Changes in Assets and Liabilities: (Increase) Decrease in Notes Receivable 7,718 0 Increase (Decrease) in Claims and Judgments Payable 0 (215,054) Increase (Decrease) in Net OPEB Liability 1,311,895 0 Increase (Decrease) in Net Pension Liability 6,262 0 Increase (Decrease) in Accrued Leave 6,255 0 Increase (Decrease) in Landfill Closure/Postclosure Care Costs (24,143) 0
Net Cash Provided By (Used In) Operating Activities $ (623,616) $ (242,596)
Reconciliation of Cash With Statement of Net Position Cash $ 200 $ 0 Equity in Pooled Cash and Investments Per Net Position 3,840,673 1,525,601
Cash, June 30, 2018 $ 3,840,873 $ 1,525,601
The notes to the financial statements are an integral part of this statement.
Business-typeActivities
Major Fund Governmental
Fund Funds
Solid ActivitiesWaste Internal
Disposal Service
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Exhibit E-1Wilson County, TennesseeStatement of Fiduciary Net PositionFiduciary FundsJune 30, 2018
OtherEmployee
BenefitTrust Fund
FlexibleBenefits Fund
ASSETS
Cash $ 0 $ 8,591,482Equity in Pooled Cash and Investments 5,125 366,659Due from Other Governments 0 4,780,796Property Taxes Receivable 0 8,004,387Allowance for Uncollectible Property Taxes 0 (153,224)
Total Assets $ 5,125 $ 21,590,100
LIABILITIES
Due to Other Taxing Units $ 0 $ 12,998,618Due to Litigants, Heirs, and Others 0 8,591,482
Total Liabilities $ 0 $ 21,590,100
NET POSITION
Held in Trust for Other Employee Benefits $ 5,125
The notes to the financial statements are an integral part of this statement.
AgencyFunds
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Exhibit E-2Wilson County, TennesseeStatement of Changes in Fiduciary Net PositionFiduciary FundFor the Year Ended June 30, 2018
OtherEmployee
BenefitTrustFund
FlexibleBenefits
Fund
ADDITIONS
Charges for Services: Other Employee Benefit Charges/Contributions $ 59,517 Total Additions $ 59,517
DEDUCTIONS
Employee Benefits: Other Fringe Benefits $ 60,208 Total Deductions $ 60,208
Change in Net Position $ (691)Net Position, July 1, 2017 5,816
Net Position, June 30, 2018 $ 5,125
The notes to the financial statements are an integral part of this statement.
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Note Page(s)
I. Summary of Significant Accounting PoliciesA. Reporting Entity 49B. Government-wide and Fund Financial Statements 51C. Measurement Focus, Basis of Accounting, and Financial
Statement Presentation 51D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and
Net Position/Fund Balance1. Deposits and Investments 552. Receivables and Payables 553. Capital Assets 564. Deferred Outflows/Inflows of Resources 575. Compensated Absences 586. Long-term Obligations 587. Net Position and Fund Balance 598. Restatement 61
E. Pension Plans 61F. Other Postemployment Benefits (OPEB) Plan 62
II. Reconciliation of Government-wide and Fund Financial StatementsA. Explanation of Certain Differences Between the Governmental Fund
Balance Sheet and the Government-wide Statement of Net Position 62B. Explanation of Certain Differences Between the Governmental Fund
Statement of Revenues, Expenditures, and Changes in Fund Balancesand the Government-wide Statement of Activities 62
III. Stewardship, Compliance, and AccountabilityA. Budgetary Information 63B. Cash Shortage 64C. Expenditures Exceeded Appropriations 64
IV. Detailed Notes on All FundsA. Deposits and Investments 64B. Notes Receivable 66C. Capital Assets 66D. Interfund Receivables, Payables, and Transfers 69E. Capital Leases 71F. Long-term Obligations 72
(Continued)
WILSON COUNTY, TENNESSEEIndex of Notes to the Financial Statements
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Note Page(s)
V. Other InformationA. Risk Management 79B. Accounting Changes 81C. Contingent Liabilities 82D. Landfill Closure/Postclosure Care Costs 82E. Joint Ventures 82F. Jointly Governed Organization 84G. Retirement Commitments 84H. Other Postemployment Benefits (OPEB) 105I. Termination Benefits 113J. Office of Central Accounting, Budgeting, and Purchasing 113K. Purchasing Laws 113L. Subsequent Events 114
WILSON COUNTY, TENNESSEEIndex of Notes to the Financial Statements (Cont.)
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WILSON COUNTY, TENNESSEE NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended June 30, 2018
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Wilson County’s financial statements are presented in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments. The following are the more significant accounting policies of Wilson County:
A. Reporting Entity
Wilson County is a public municipal corporation governed by an elected 25-member board. As required by GAAP, these financial statements present Wilson County (the primary government) and its component units. Although required by GAAP, the financial statements of the Wilson County Emergency Communications District, Inc., the Wilson County Library Board, and the Sports Authority of the County of Wilson, component units requiring discrete presentation, were excluded from this report due to materiality calculations; therefore, the effect of their omission did not affect the independent auditor’s opinion thereon. The component units discussed below are included in the county's reporting entity because of the significance of their operational or financial relationships with the county.
Discretely Presented Component Units – The following entities meet the criteria for discretely presented component units of the county. They are reported in separate columns in the government-wide financial statements to emphasize that they are legally separate from the county.
The Wilson County School Department operates the public school system in the county, and the voters of Wilson County elect its board. The School Department is fiscally dependent on the county because it may not issue debt, and its budget and property tax levy are subject to the county commission’s approval. The School Department’s taxes are levied under the taxing authority of the county and are included as part of the county’s total tax levy.
The Wilson County Emergency Communications District, Inc., provides a simplified means of securing emergency services through a uniform emergency number for the residents of Wilson County, and the Wilson County Commission appoints its governing body. The district is funded primarily through a service charge levied on telephone services. Before the issuance of most debt instruments, the district must obtain the county commission’s approval. The financial statements of the Wilson County Emergency Communications District, Inc., were not material to the
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component units’ opinion unit and therefore have been omitted from this report.
The Wilson County Library Board operates the library for the benefit of the citizens of Wilson County, and the county commission appoints its governing body. Contributions from Wilson County and the cities of Lebanon, Mt. Juliet, and Watertown provide the major funding for this entity. The financial statements of the Wilson County Library Board were not material to the component units’ opinion unit and therefore have been omitted from this report. The Sports Authority of the County of Wilson is involved in planning, promoting, financing, constructing, acquiring, renovating, equipping, and enlarging buildings, sports complexes, stadiums, arenas, structures, and facilities for public participation and enjoyment of professional and amateur sports, fitness, health, and recreational activities. The county commission appoints the board members of the authority. The county provides funding for the authority through an agreement to remit certain property taxes and sales taxes. The financial statements of the Sports Authority of the County of Wilson were not material to the component units’ opinion unit and therefore have been omitted from this report. The Wilson County School Department does not issue separate financial statements from those of the county. Therefore, basic financial statements of the Wilson County School Department are included in this report as listed in the table of contents. Complete financial statements of the Wilson County Emergency Communications District, Inc., Wilson County Library Board, and the Sports Authority of the County of Wilson can be obtained from their administrative offices at the following addresses:
Administrative Offices: Wilson County Emergency Communications District, Inc. 1611 West Main Street Lebanon, TN 37087 Wilson County Library Board 108 South Hatton Avenue Lebanon, TN 37087 Sports Authority of the County of Wilson 109 Castle Heights Avenue North Lebanon, TN 37087 Related Organizations – The Wilson County Industrial Development Board, Wilson County Public Building Authority, and Wilson County Water and Wastewater Authority are related organizations of Wilson County. County officials are responsible for appointing the boards of these organizations, but the county’s accountability for these organizations does not
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extend beyond making the appointments. During the year ended June 30, 2018, the county did not appropriate any operating subsidies to these organizations.
B. Government-wide and Fund Financial Statements The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. However, when, applicable, interfund services provided and used between functions are not eliminated in the process of consolidation in the Statement of Activities. Governmental activities are normally supported by taxes and intergovernmental revenues. Business-type activities, which rely to a significant extent on fees and charges, are required to be reported separately from governmental activities in government-wide financial statements. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. The Wilson County School Department component unit only reports governmental activities in the government-wide financial statements. The Statement of Activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include (1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. Wilson County issues all debt for the discretely presented Wilson County School Department. Net debt issues totaling $47,332,078 were contributed by the county to the School Department during the year ended June 30, 2018. Separate financial statements are provided for governmental funds, proprietary funds (enterprise and internal service), and fiduciary funds. The internal service funds are reported with the governmental activities in the government-wide financial statements, and the fiduciary funds are excluded from the government-wide financial statements. Major individual governmental funds and the major enterprise fund are reported as separate columns in the fund financial statements.
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary funds and fiduciary funds financial statements, except for agency
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funds, which have no measurement focus. Revenues are recorded when earned, and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Fund financial statements of Wilson County are organized into funds, each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self-balancing accounts that constitute its assets, deferred outflow of resources, liabilities, deferred inflow of resources, fund equity, revenues, and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. An emphasis is placed on major funds within the governmental and proprietary categories. Wilson County reports three proprietary funds (two internal service funds and one enterprise fund). The discretely presented Wilson County School Department reports one proprietary fund, an internal service fund. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds. Major individual governmental funds and the enterprise fund are reported as separate columns in the fund financial statements. All other governmental funds are aggregated into a single column on the fund financial statements. The internal service funds and the fiduciary funds in total are reported in single columns by fund type. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they become both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the county considers revenues other than grants to be available if they are collected within 30 days after year-end. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met and the revenues are available. Wilson County considers grants and similar revenues to be available if they are collected within 60 days after year-end. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Principal and interest on long-term debt are recognized as fund liabilities when due or when amounts have been accumulated in the debt service funds for payments to be made early in the following year. Property taxes for the period levied, in-lieu-of tax payments, sales taxes, interest, and miscellaneous taxes are all considered to be susceptible to accrual and have been recognized as revenues of the current period. Applicable business taxes, litigation taxes, state-shared excise taxes, fines, forfeitures, and penalties are not susceptible to accrual since they are not
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measurable (reasonably estimable). All other revenue items are considered to be measurable and available only when the county receives cash.
Proprietary and fiduciary funds financial statements are reported using the economic resources measurement focus (except for agency funds, which have no measurement focus) and the accrual basis of accounting. Revenues are recognized when earned, and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Wilson County reports the following major governmental funds:
General Fund – This is the county’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
Highway/Public Works Fund – This special revenue fund accounts for transactions of the county’s Highway Department. Property and local and state gasoline/fuel taxes are the foundational revenues of this fund. General Debt Service Fund – This fund accounts for the resources accumulated and payments made for principal and interest on long-term general obligation debt of governmental funds.
Rural School Construction Projects Fund – The Rural School Construction Projects Fund is used to account for debt issued by Wilson County that will be contributed to the School Department for construction and renovation projects.
Wilson County reports the following major proprietary fund:
Solid Waste Disposal Fund – This fund accounts for solid waste disposal operations of the Wilson County landfill.
Additionally, Wilson County reports the following fund types:
Internal Service Funds – The Self-Insurance and County Insurance funds are used to account for the county’s self-insured health program and all other non-health related county insurances. Premiums charged to the various county funds, component units, joint ventures, and employee payroll deductions are placed in these funds for the payment of claims. Other Employee Benefit Trust Fund – The Flexible Benefits Fund is used to account for operations of the flexible benefits program for Wilson County employees.
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Agency Funds – These funds account for amounts collected in an agency capacity by the constitutional officers, local sales taxes received by the state to be forwarded to the various cities in Wilson County, the special school district’s share of educational revenues, and funds of the Lebanon/Wilson County Drug Task Force. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. They do, however, use the accrual basis of accounting to recognize receivables and payables.
The discretely presented Wilson County School Department reports the following major governmental funds:
General Purpose School Fund – This fund is the primary operating fund for the School Department. It is used to account for general operations of the School Department. Education Capital Projects Fund – This fund is used to account for the receipt of bond proceeds issued by Wilson County and contributed to the School Department for building construction and renovations.
Additionally, the Wilson County School Department reports the following fund types:
Special Revenue Funds – These funds account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects. Internal Service Fund – The Employee Insurance Fund is used to account for the financing of the employee self-insurance program.
Amounts reported as program revenues include (1) charges to customers or applicants for goods, services, or privileges provided; (2) operating grants and contributions; and (3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from nonoperating items. The government has four proprietary funds (one enterprise fund and three internal service funds) used to account for the county’s solid waste disposal operation, county employees’ health insurance, county workers’ compensation, and the School Department self-insurance program. Operating revenues and expenses generally result from providing services in connection with the funds principal ongoing operations. The principal operating revenues of the proprietary funds are charges for services. Operating expenses for the proprietary funds include landfill operation expenses and employee benefits.
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D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance
1. Deposits and Investments
For purposes of the Statement of Cash Flows, cash includes cash on hand and cash on deposit with the county trustee. State statutes authorize the government to make direct investments in bonds, notes, or treasury bills of the U.S. government and obligations guaranteed by the U.S. government or any of its agencies; deposit accounts at state and federal chartered banks and savings and loan associations; repurchase agreements; the State Treasurer’s Investment Pool; bonds of any state or political subdivision rated A or higher by any nationally recognized rating service; nonconvertible debt securities of certain federal government sponsored enterprises; and the county’s own legally issued bonds or notes. The county trustee maintains a cash and internal investment pool that is used by all funds and the discretely presented Wilson County School Department. Each fund’s portion of this pool is displayed on the balance sheets or statements of net position as Equity in Pooled Cash and Investments. Most income from these pooled investments is assigned to the General Debt Service Fund. Wilson County and the School Department have adopted a policy of reporting U.S. Treasury obligations, U.S. agency obligations, and repurchase agreements with maturities of one year or less when purchased on the balance sheet at amortized cost. Certificates of deposit are reported at cost. Investments in the State Treasurer’s Investment Pool are reported at amortized cost using a stable net asset value. State statutes require the state treasurer to administer the pool under the same terms and conditions, including collateral requirements, as prescribed for other funds invested by the state treasurer. All other investments are reported at fair value.
2. Receivables and Payables
Activity between funds for unremitted current collections outstanding at the end of the fiscal year is referred to as due to/from other funds. All ambulance service and property taxes receivables are shown with an allowance for uncollectibles. Ambulance service receivables allowance for uncollectibles is based on historical collection data. The allowance for uncollectible property taxes is equal to one percent of total taxes levied.
Property taxes receivable are recognized as of the date an enforceable legal claim to the taxable property arises. This date is January 1 and is referred to as the lien date. However, revenues from property taxes
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are recognized in the period for which the taxes are levied, which is the ensuing fiscal year. Since the receivable is recognized before the period of revenue recognition, the entire amount of the receivable, less an estimated allowance for uncollectible taxes, is reported as a deferred inflow of resources as of June 30.
Property taxes receivable are also reported as of June 30 for the taxes
that are levied, collected, and reported as revenue during the current fiscal year. These property taxes receivable are presented on the balance sheet as a deferred inflow of resources to reflect amounts not available as of June 30. Property taxes collected within 30 days of year-end are considered available and accrued. The allowance for uncollectible taxes represents the estimated amount of the receivable that will be filed in court for collection. Delinquent taxes filed in court for collection are not included in taxes receivable since they are neither measurable nor available.
Property taxes are levied as of the first Monday in October. Taxes become delinquent and begin accumulating interest and penalty the following March 1. Suit must be filed in Chancery Court between the following February 1 to April 1 for any remaining unpaid taxes. Additional costs attach to delinquent taxes after a court suit has been filed. Most payables are disaggregated on the face of the financial statements. Current liabilities payable from restricted assets (customer deposits payable) reflected in the primary government’s Highway/Public Works Fund represent deposits placed with Wilson County for road damage ($35,000) and in the School Department’s Central Cafeteria Fund represent prepaid meal plans for students ($108,418). Claims and judgments payable in the primary government’s Self-Insurance Fund ($272,468) and the discretely presented School Department’s Employee Insurance Fund ($1,293,560) are discussed in Note V.A. Risk Management.
3. Capital Assets
Governmental funds do not capitalize the cost of capital outlays; these funds report capital outlays as expenditures upon acquisition. Capital assets, which include property, plant, equipment, infrastructure assets (e.g., roads, bridges, and similar items), and intangibles (e.g., easements) are reported in the governmental column and the business-type column in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of $10,000 ($50,000 for roads) or more and an estimated useful life exceeding one year (three years for the School Department). Such assets are recorded at historical cost or estimated historical cost if
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purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of the enterprise fund is included as part of the capitalized value of the assets constructed. Property, plant, equipment, and infrastructure of the primary government and the discretely presented School Department are depreciated using the straight-line method over the following estimated useful lives:
Assets Years
Buildings and Improvements 20 - 50Other Capital Assets 3 - 40Infrastructure 100
4. Deferred Outflows/Inflows of Resources
In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The government has items that qualify for reporting in this category. Accordingly, the items are reported in the government-wide Statement of Net Position and the governmental funds balance sheet. These items are for deferred charge on refunding, pension changes in experience, pension changes in investment earnings, pension changes in assumptions, changes in proportionate share of contributions, as well as employer contributions made to the pension plan after the measurement date. In addition to liabilities, the Statement of Net Position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The government has items that qualify for reporting in this category. Accordingly, the items are reported in the government-wide Statement of Net Position and the governmental funds balance sheet. These revenues are from the following sources: current and delinquent property taxes, pension changes in experience, pension changes in investment earnings, changes in proportionate
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share, and various receivables for revenues, which do not meet the availability criteria in governmental funds. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.
5. Compensated Absences
It is the policy of the county and the School Department to permit employees to accumulate earned but unused vacation and sick pay benefits. There is no liability for unpaid accumulated sick leave since their policies do not pay any amounts when employees separate from service with the government. All vacation pay is accrued when incurred in the government-wide financial statements for the county and the discretely presented School Department. A liability for vacation pay is reported in governmental funds only if amounts have matured, for example, as a result of employee resignations and retirements.
6. Long-term Obligations
In the government-wide financial statements and the proprietary fund type in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities or proprietary fund type Statement of Net Position. Debt premiums and discounts are deferred and amortized over the life of the new debt using the straight-line method. Debt issuance costs are expensed in the period incurred. In refunding transactions, the difference between the reacquisition price and the net carrying amount of the old debt is reported as a deferred outflow of resources or a deferred inflow of resources and recognized as a component of interest expense in a systematic and rational manner over the remaining life of the refunded debt or the life of the new debt issued, whichever is shorter. In the fund financial statements, governmental funds recognize debt premiums and discounts, as well as debt issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Only the matured portion (the portion that has come due for payment) of long-term indebtedness, including bonds payable, is recognized as a liability and expenditure in the governmental fund financial statements. Liabilities and expenditures for other long-term obligations, including compensated absences, claims and judgments, other postemployment benefits, landfill closure/postclosure care costs
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and pension liabilities, are recognized to the extent that the liabilities have matured (come due for payment) each period.
7. Net Position and Fund Balance
In the government-wide financial statements and the proprietary funds in the fund financial statements, equity is classified as net position and displayed in three components:
a. Net investment in capital assets – Consists of capital assets,
including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets.
b. Restricted net position – Consists of net position with constraints
placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments or (2) law through constitutional provisions or enabling legislation.
c. Unrestricted net position – All other net position that does not
meet the definition of restricted or net investment in capital assets.
As of June 30, 2018, Wilson County had $310,227,238 in outstanding debt for capital purposes for the discretely presented School Department. In accordance with state statutes, certain county school debt proceeds must be shared with other public school systems in the county (Lebanon Special School District) based on an average daily attendance proration. This debt is a liability of Wilson County, but the capital assets acquired are reported in the financial statements of the Wilson County School Department and the Lebanon Special School District. Therefore, Wilson County has incurred a liability significantly decreasing its unrestricted net position with no corresponding increase in the county’s capital assets. It is the county’s policy that restricted amounts would be reduced first followed by unrestricted amounts when expenditures are incurred for purposes for which both restricted and unrestricted fund balance is available. Also, it is the county’s policy that committed amounts would be reduced first, followed by assigned amounts, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of these unrestricted fund balance classifications could be used. In the fund financial statements, governmental funds report fund balance in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on
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the specific purposes for which amounts in these funds can be spent. These classifications may consist of the following:
Nonspendable Fund Balance – includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.
Restricted Fund Balance – includes amounts that have constraints placed on the use of the resources that are either (a) externally imposed by creditors, grantors, contributors or laws and regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation.
Committed Fund Balance – includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal resolutions of the county commission, the county’s highest level of decision-making authority and the Board of Education, the School Department’s highest level of decision-making authority.
Assigned Fund Balance – includes amounts that are constrained by the county’s intent to be used for specific purposes but are neither restricted nor committed (excluding stabilization arrangements). The county commission has by resolution authorized the county’s Budget Committee to make assignments for the general government. The Board of Education makes assignments for the School Department.
Unassigned Fund Balance – the residual classification of the General and General Purpose School funds. This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the General and General Purpose School funds.
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8. Restatement
In prior years, the government was required to recognize a liability for its other postemployment benefits plans under Governmental Accounting Standards Board (GASB) Statement No. 45. As of July 1, 2017, Wilson County has adopted the provisions of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. Restatements increasing the beginning net position of the Governmental Activities of the primary government by $4,412,048, and reducing the beginning net position of the Business-type Activities of the primary government and the beginning net position of the discretely presented Wilson County School Department by $1,228,240 and $14,006,024, respectively, have been recognized to account for the transitional requirements.
E. Pension Plans
Primary Government For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of Wilson County’s participation in the Public Employee Retirement Plan of the Tennessee Consolidated Retirement System (TCRS), and additions to/deductions from Wilson County’s fiduciary net position have been determined on the same basis as they are reported by the TCRS for the Public Employee Retirement Plan. For this purpose, benefits (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms of the Public Employee Retirement Plan of TCRS. Investments are reported at fair value. Discretely Presented Wilson County School Department
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Teacher Retirement Plan and the Teacher Legacy Pension Plan in the Tennessee Consolidated Retirement System, and additions to/deductions from fiduciary net position have been determined on the same basis as they are reported by the TCRS. For this purpose, benefits (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms of the Teacher Retirement Plan and the Teacher Legacy Pension Plan. Investments are reported at fair value.
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F. Other Postemployment Benefit (OPEB) Plans
Primary Government For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, have been determined on the same basis as they are reported by Wilson County. For this purpose, Wilson County recognizes benefit payments when due and payable in accordance with benefit terms. Wilson County’s OPEB plan is not administered through a trust. Discretely Presented Wilson County School Department
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, have been determined on the same basis as they are reported by the discretely presented Wilson County School Department. For this purpose, the School Department recognizes benefit payments when due and payable in accordance with benefit terms. The School Department’s OPEB plan is not administered through a trust.
II. RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL
STATEMENTS
A. Explanation of certain differences between the governmental fund balance sheet and the government-wide Statement of Net Position
Primary Government
Exhibit C-2 includes explanations of the nature of individual elements of items required to reconcile the balance sheet of governmental funds with the government-wide Statement of Net Position. Discretely Presented Wilson County School Department
Exhibit K-3 includes explanations of the nature of individual elements of items required to reconcile the balance sheet of governmental funds with the government-wide Statement of Net Position.
B. Explanation of certain differences between the governmental fund
Statement of Revenues, Expenditures, and Changes in Fund Balances and the government-wide Statement of Activities Primary Government Exhibit C-4 includes explanations of the nature of individual elements of items required to reconcile the net change in fund balances – total governmental funds with the change in net position of governmental activities reported in the government-wide Statement of Activities.
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Discretely Presented Wilson County School Department Exhibit K-5 includes explanations of the nature of individual elements of items required to reconcile the net change in fund balances – total governmental funds with the change in net position of governmental activities reported in the government-wide Statement of Activities.
III. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Budgetary Information
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP) for all governmental funds except the Constitutional Officers - Fees Fund (special revenue fund), which is not budgeted, and the capital projects funds (except for the Highway Capital Projects, and Other Capital Projects funds), which adopt project length budgets. All annual appropriations lapse at fiscal year end.
The county is required by state statute to adopt annual budgets. Annual budgets are prepared on the basis in which current available funds must be sufficient to meet current expenditures. Expenditures and encumbrances may not legally exceed appropriations authorized by the county commission and any authorized revisions. Unencumbered appropriations lapse at the end of each fiscal year.
The budgetary level of control is at the major category level established by the County Uniform Chart of Accounts, as prescribed by the Comptroller of the Treasury of the State of Tennessee. Major categories are at the department level (examples of General Fund major categories: County Commission, Board of Equalization, Beer Board, Other Boards and Committees, etc.). Management may make revisions within major categories, but only the county commission may transfer appropriations between major categories. During the year, several supplementary appropriations were necessary. The county's budgetary basis of accounting is consistent with generally accepted accounting principles (GAAP), except instances in which encumbrances are treated as budgeted expenditures. The difference between the budgetary basis and GAAP basis is presented on the face of each budgetary schedule.
At June 30, 2018, Wilson County and the Wilson County School Department had outstanding encumbrances in budget funds as follows:
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Fund Amount
Primary Government: General $ 1,242,435 Highway/Public Works 813,385 Nonmajor Governmental 2,196,811Total $ 4,252,631
Discretely Presented School System: General Purpose School $ 1,569,192 Nonmajor Governmental 201,730Total $ 1,770,922
B. Cash Shortage
An investigation by the state Comptroller’s Division of Investigations dated July 18, 2017, resulted in the identification of a cash shortage of $14,333.74 in the Office of Trustee from a former employee removing cash that had been recorded and substituting checks that had not been recorded. As of June 30, 2018, the county had recovered $11,833.74 from insurance, leaving a cash shortage of $2,500. The remaining balance of $2,500 was paid on November 13, 2018.
C. Expenditures Exceeded Appropriations Expenditures exceeded appropriations approved by the county commission in the County Coroner/Medical Examiner major appropriations category (the legal level of control) of the General Fund by $7,488. Expenditures that exceed appropriations are a violation of state statutes. These expenditures in excess of appropriations were funded by available fund balance.
IV. DETAILED NOTES ON ALL FUNDS
A. Deposits and Investments Wilson County and the Wilson County School Department participate in an internal cash and investment pool through the Office of Trustee. The county trustee is the treasurer of the county and in this capacity is responsible for receiving, disbursing, and investing most county funds. Each fund's portion of this pool is displayed on the balance sheets or statements of net position as Equity in Pooled Cash and Investments. Cash reflected on the balance sheets or statements of net position represents nonpooled amounts held separately by individual funds.
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Deposits Legal Provisions. All deposits with financial institutions must be secured by one of two methods. One method involves financial institutions that participate in the bank collateral pool administered by the state treasurer. Participating banks determine the aggregate balance of their public fund accounts for the State of Tennessee and its political subdivisions. The amount of collateral required to secure these public deposits must equal at least 105 percent of the average daily balance of public deposits held. Collateral securities required to be pledged by the participating banks to protect their public fund accounts are pledged to the state treasurer on behalf of the bank collateral pool. The securities pledged to protect these accounts are pledged in the aggregate rather than against each account. The members of the pool may be required by agreement to pay an assessment to cover any deficiency. Under this additional assessment agreement, public fund accounts covered by the pool are considered to be insured for purposes of credit risk disclosure. For deposits with financial institutions that do not participate in the bank collateral pool, state statutes require that all deposits be collateralized with collateral whose market value is equal to 105 percent of the uninsured amount of the deposits. The collateral must be placed by the depository bank in an escrow account in a second bank for the benefit of the county.
Investments Legal Provisions. Counties are authorized to make direct investments in bonds, notes, or treasury bills of the U.S. government and obligations guaranteed by the U.S. government or any of its agencies; deposits at state and federal chartered banks and savings and loan associations; bonds of any state or political subdivision rated A or higher by any nationally recognized rating service; nonconvertible debt securities of certain federal government sponsored enterprises; and the county’s own legally issued bonds or notes. These investments may not have a maturity greater than two years. The county may make investments with longer maturities if various restrictions set out in state law are followed. Counties are also authorized to make investments in the State Treasurer’s Investment Pool and in repurchase agreements. Repurchase agreements must be approved by the state Comptroller’s Office and executed in accordance with procedures established by the State Funding Board. Securities purchased under a repurchase agreement must be obligations of the U.S. government or obligations guaranteed by the U.S. government or any of its agencies. When repurchase agreements are executed, the purchase of the securities must be priced at least two percent below the fair value of the securities on the day of purchase. Investment Balances. As of June 30, 2018, Wilson County had the following investments carried at amortized cost using a Stable Net Asset Value. All investments are in the State Treasurer’s Investment Pool. Separate disclosures concerning pooled investments cannot be made for Wilson County and the discretely presented Wilson County School
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Department since both pool their deposits and investments through the county trustee.
Weighted AverageMaturity Amortized
Investment (days) Maturities CostInvestments at Amortized Cost: State Treasurer's Investment Pool 2 to 113 N/A $ 35,225,689
Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. State statutes limit the maturities of certain investments, as previously disclosed. Wilson County does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. State statutes limit the ratings of certain investments as previously explained. Wilson County has no investment policy that would further limit its investment choices. As of June 30, 2018, Wilson County’s investment in the State Treasurer’s Investment Pool was unrated.
B. Notes Receivable
Notes receivable of $530,363 in the General Debt Service Fund resulted from a loan to the City of Watertown. The amount of the notes that is not expected to be collected within one year is $516,194 and is included in the committed fund balance account. Notes receivable of $1,162,039 due to the General, Agriculture Center, Highway/Public Works, General Debt Service, Highway Capital Projects, Solid Waste Disposal and General Purpose School funds resulted from an overpayment of average daily attendance revenues paid to the Lebanon Special School District. The amount of the notes that is not expected to be collected within one year is $929,551, of which, $159,094 is included in the committed fund balance account, $30,869 is in unrestricted net position of the Solid Waste Disposal Fund, and $739,588 is offset by nonspendable fund balance in the General and General Purpose School funds totaling $380,442 and $435,260, respectively.
C. Capital Assets
Capital assets activity for the year ended June 30, 2018, was as follows:
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Primary Government
Governmental Activities:
Balance Balance7-1-17 Increases Decreases 6-30-18
Capital Assets Not Depreciated:Land $ 5,954,140 $ 0 $ 0 $ 5,954,140Intangible Assets-Indefinite Life 6,819,910 50,712 0 6,870,622Construction in Progress 2,891,811 844,870 (3,736,681) 0Total Capital Assets Not Depreciated $ 15,665,861 $ 895,582 $ (3,736,681) $ 12,824,762
Capital Assets Depreciated:Buildings and Improvements $ 53,607,629 $ 3,836,682 $ 0 $ 57,444,311Other Capital Assets 22,134,492 963,398 (649,930) 22,447,960Roads and Bridges 38,186,657 1,048,446 0 39,235,103Total Capital Assets Depreciated $ 113,928,778 $ 5,848,526 $ (649,930) $ 119,127,374
Less Accumulated Depreciation For:Buildings and Improvements $ 14,211,242 $ 1,323,089 $ 0 $ 15,534,331Other Capital Assets 14,552,711 1,541,173 (620,483) 15,473,401Roads and Bridges 4,438,869 390,345 0 4,829,214Total Accumulated Depreciation $ 33,202,822 $ 3,254,607 $ (620,483) $ 35,836,946
Total Capital Assets Depreciated, Net $ 80,725,956 $ 2,593,919 $ (29,447) $ 83,290,428
Governmental Activities Capital Assets, Net $ 96,391,817 $ 3,489,501 $ (3,766,128) $ 96,115,190
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Business-type Activities:Balance Balance7-1-17 Increases 6-30-18
Capital Assets Not Depreciated:Land $ 7,680,428 $ 0 $ 7,680,428Total Capital Assets Not Depreciated $ 7,680,428 $ 0 $ 7,680,428
Capital Assets Depreciated:Buildings and Improvements $ 43,655 $ 0 $ 43,655Other Capital Assets 3,220,126 151,202 3,371,328Total Capital Assets Depreciated $ 3,263,781 $ 151,202 $ 3,414,983
Less Accumulated Depreciation For:Buildings and Improvements $ 28,670 $ 1,091 $ 29,761Other Capital Assets 1,278,163 126,782 1,404,945Total Accumulated Depreciation $ 1,306,833 $ 127,873 $ 1,434,706
Total Capital Assets Depreciated, Net $ 1,956,948 $ 23,329 $ 1,980,277
Business-type Activities Capital Assets, Net $ 9,637,376 $ 23,329 $ 9,660,705
There were no decreases in capital assets during the year. Depreciation expense was charged to functions of the primary government as follows: Governmental Activities:
General Government $ 216,331 Public Safety 1,986,012 Public Health and Welfare 53,563 Agriculture and Natural Resources 422,365 Highway/Public Works 576,336
Total Depreciation Expense - Governmental Activities $ 3,254,607
Business-type Activities:
Solid Waste Disposal $ 127,873
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Discretely Presented Wilson County School Department Governmental Activities:
Balance Balance7-1-17 Increases Decreases 6-30-18
Capital Assets Not Depreciated:Land $ 17,048,952 $ 0 $ 0 $ 17,048,952Construction in Progress 65,849,206 19,552,604 (65,849,206) 19,552,604Total Capital Assets Not Depreciated $ 82,898,158 $ 19,552,604 $ (65,849,206) $ 36,601,556
Capital Assets Depreciated:Buildings and Improvements $ 276,507,840 $ 87,373,492 $ (161,610) $ 363,719,722Other Capital Assets 18,178,453 1,295,916 (830,076) 18,644,293Total Capital Assets Depreciated $ 294,686,293 $ 88,669,408 $ (991,686) $ 382,364,015
Less Accumulated Depreciation For:Buildings and Improvements $ 79,827,840 $ 8,009,390 $ (94,250) $ 87,742,980Other Capital Assets 10,387,141 1,141,195 (830,076) 10,698,260Total Accumulated Depreciation $ 90,214,981 $ 9,150,585 $ (924,326) $ 98,441,240
Total Capital Assets Depreciated, Net $ 204,471,312 $ 79,518,823 $ (67,360) $ 283,922,775
Governmental Activities Capital Assets, Net $ 287,369,470 $ 99,071,427 $ (65,916,566) $ 320,524,331
Depreciation expense was charged to functions of the discretely presented Wilson County School Department as follows:
Governmental Activities: Support Services $ 9,133,729 Operation of Non-instructional Services 16,856
Total Depreciation Expense - Governmental Activities $ 9,150,585
D. Interfund Receivables, Payables, and Transfers
The composition of interfund balances as of June 30, 2018, was as follows:
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Due to/from Other Funds:
Receivable Fund Payable Fund Amount
Discretely Presented School Department: Internal Service General Purpose School $ 9,202,784 " Nonmajor governmental 108418
These balances resulted from the time lag between the dates that interfund goods and services are provided or reimbursable expenditures occur and payments between funds are made. Due to/from Primary Government and Component Units:
Receivable Fund Payable Fund AmountComponent Unit: Discretely Presented School
Primary Government: Department: Governmental Activities Governmental Activities $ 6,004,838
Component Unit: Discretely Presented School Primary Government: Department: Rural School Education Capital Projects Construction Projects $ 24,947,046 Interfund Transfers: Interfund transfers for the year ended June 30, 2018, consisted of the following amounts:
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Primary Government
GeneralDebt Internal
Service ServiceTransfers Out Fund Fund
Nonmajor governmental funds $ 750,000 $ 0Internal Service Fund 0 550,000
Total $ 750,000 $ 550,000
Transfers In
Discretely Presented Wilson County School Department
GeneralPurposeSchool
Transfer Out Fund Purpose
Nonmajor governmental fund $ 13,504 Indirect Costs
Transfer In
Transfers are used to move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them and to use unrestricted revenues collected in the General Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations.
E. Capital Leases
On July 1, 2016, Wilson County entered into a 14-year lease-purchase agreement for the School Department for lighting, HVAC, and water conservation equipment. The terms of the agreement require total lease payments of $6,711,450 plus interest of 2.64 percent. The General Purpose School Fund is making the lease payments. In the government-wide financial statements, the equipment was expensed in the year of acquisition because those items did not meet criteria of the School Department’s capitalization policy. On September 20, 2017, Wilson County entered into a 3-year lease purchase agreement for the School Department for apple computers. The terms of the agreement require total lease payments of $66,840 plus interest of 1.99 percent. The General Purpose School Fund is making the lease payments. In the government-wide financial statements, the computers were expensed in the year of acquisition because those items did not meet criteria of the School Department’s capitalization policy.
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Future minimum lease payments and the net present value of these minimum lease payments as of June 30, 2018, were as follows: Year Ending GovernmentalJune 30 Funds
2019 $ 570,3782020 570,3792021 547,6582022 547,6582023 547,6582024-2028 2,738,2912029-2031 1,642,974Total Minimum Lease Payments $ 7,164,996Less: Amount Representing Interest (1,160,158)
Present Value of Minimum Lease Payments $ 6,004,838
F. Long-term Obligations Primary Government General Obligation Bonds and Notes Wilson County issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities for the primary government and the discretely presented School Department. In addition, general obligation bonds have been issued to refund other general obligation bonds. Capital outlay notes are also issued to fund capital facilities and other capital outlay purchases, such as equipment. General obligation bonds and capital outlay notes are direct obligations and pledge the full faith and credit of the government. General obligation bonds and capital outlay notes outstanding were issued for original terms of up to 25 years for bonds and up to 12 years for notes. Repayment terms are generally structured with increasing amounts of principal maturing as interest requirements decrease over the term of the debt. All bonds and notes included in long-term debt as of June 30, 2018, will be retired from the General, Highway/Public Works, General Debt Service, and Rural Debt Service funds. General obligation bonds, capital outlay notes, and capital leases outstanding as of June 30, 2018, for governmental activities are as follows:
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OriginalInterest Final Amount Balance
Type Rate Maturity of Issue 6-30-18
General Obligation Bonds 2 to 5.4 % 4-1-42 $ 307,615,000 $ 290,160,000General Obligation Bonds - Refunding 1 to 5 4-1-27 62,535,000 34,710,000Capital Outlay Notes 2.32 to 4.84 4-1-27 8,027,000 5,122,000Capital Lease 1.99 to 2.64 8-28-30 6,778,290 6,004,838
The annual requirements to amortize all general obligation bonds and notes outstanding as of June 30, 2018, including interest payments, are presented in the following tables: Year EndingJune 30 Principal Interest Total
2019 $ 14,860,000 $ 12,567,102 $ 27,427,1022020 15,215,000 11,993,912 27,208,9122021 16,330,000 11,356,213 27,686,2132022 17,435,000 10,672,118 28,107,1182023 17,920,000 9,868,205 27,788,2052024-2028 88,540,000 37,750,201 126,290,2012029-2033 89,860,000 20,709,039 110,569,0392034-2038 49,460,000 6,880,949 56,340,9492039-2042 15,250,000 1,417,798 16,667,798
Total $ 324,870,000 $ 123,215,537 $ 448,085,537
Bonds
Year EndingJune 30 Principal Interest Total
2019 $ 1,324,000 $ 169,268 $ 1,493,2682020 1,085,000 129,843 1,214,8432021 848,000 94,135 942,1352022 456,000 65,003 521,0032023 470,000 48,715 518,7152024-2027 939,000 61,393 1,000,393
Total $ 5,122,000 $ 568,357 $ 5,690,357
Notes
There is $23,916,392 available in the debt service funds to service long-term debt. Bonded debt per capita totaled $2,850, based on the 2010 federal census. Total debt per capita, including bonds, notes, capital leases, and unamortized debt premiums, totaled $3,083, based on the 2010 federal census.
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The School Department is currently contributing funds to service some of the debt issued on its behalf by the primary government as noted in the table below. This debt is reflected in the government-wide financial statements as Due to Primary Government in the financial statements of the School Department and as Due from Component Units in the financial statements of the primary government.
OutstandingDescription of Indebtedness 6-30-18
Capital Leases Contributions from the General Purpose School Fund Energy efficiency equipment $ 5,960,718 Apple Computers 44,120
Total $ 6,004,838
Changes in Long-term Obligations Long-term obligations activity for the year ended June 30, 2018, was as follows:
Governmental Activities:
Bonds Notes
Balance, July 1, 2017 $ 337,565,000 $ 4,246,000Additions 0 1,891,000Reductions (12,695,000) (1,015,000)
Balance, June 30, 2018 $ 324,870,000 $ 5,122,000
Balance Due Within One Year $ 14,860,000 $ 1,324,000
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InternalServiceFund
Claims andCapital Lease Judgments
Balance, July 1, 2017 $ 6,340,974 $ 487,522Additions 66,840 9,237,905Reductions (402,976) (9,452,959)
Balance, June 30, 2018 $ 6,004,838 $ 272,468
Balance Due Within One Year $ 412,137 $ 272,468
Other
Postemployment CompensatedBenefits* Absences
Balance, July 1, 2017 $ 49,902,996 $ 3,393,469Additions 4,692,312 2,589,507Reductions (1,292,104) (2,431,965)
Balance, June 30, 2018 $ 53,303,204 $ 3,551,011
Balance Due Within One Year $ 0 $ 532,652
*OPEB balance at July 1, 2017, was restated. See Note I.D.8.
Net Pension Net PensionLiability - Liability - WEMAAgent Plan Agent Plan
Balance, July 1, 2017 $ 852,252 $ 307,578Additions 5,975,658 2,327,347Reductions (5,404,957) (858,636)
Balance, June 30, 2018 $ 1,422,953 $ 1,776,289
Balance Due Within One Year $ 0 $ 0
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Analysis of Noncurrent Liabilities Presented on Exhibit A:
Total Noncurrent Liabilities, June 30, 2018 $ 396,322,763Less: Due Within One Year (17,401,257)Add: Unamortized Premium on Debt 15,432,115
Noncurrent Liabilities - Due in More Than One Year - Exhibit A $ 394,353,621
The internal service fund primarily serves the governmental funds. Accordingly, long-term liabilities totaling $272,468 for the internal service fund are included as part of the above totals for governmental activities. Compensated absences and other postemployment benefits will be paid from the employing funds, primarily the General and Highway/Public Works funds. Defeasance of Prior Debt In prior years, Wilson County defeased certain outstanding general obligation bonds by placing the proceeds of new bonds into an irrevocable trust to provide for all future debt service payments on the old bonds. The trustee is empowered and required to pay all principal and interest on the defeased bonds as originally scheduled. Accordingly, the trust accounts and the defeased bonds are not included in the county’s financial statements. At June 30, 2018, the following outstanding bonds are considered defeased:
Amount
2005 School Improvements $ 6,000,0002006 County District School Bonds 3,000,0002007 County District Schools Bonds 4,040,000
Wilson County Solid Waste Disposal Fund (enterprise fund)
Changes in Long-term Obligations Long-term obligations activity for the Solid Waste Disposal Fund (enterprise fund) for the year ended June 30, 2018, was as follows:
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Business-type Activities:Closure/
Postclosure CareCosts Absences
Balance, July 1, 2017 $ 147,459 $ 81,716Additions 2,180 53,320Reductions (26,323) (47,065)
Balance, June 30, 2018 $ 123,316 $ 87,971
Balance Due Within One Year $ 40,000 $ 13,195
Compensated
Net Pension OtherLiability - PostemploymentAgent Plan Benefits*
Balance, July 1, 2017 $ 10,875 $ 1,228,240Additions 71,967 115,232Reductions (65,705) (31,577)
Balance, June 30, 2018 $ 17,137 $ 1,311,895
Balance Due Within One Year $ 0 $ 0
*OPEB balance at July 1, 2017, was restated. See Note I.D.8.
Analysis of Noncurrent Liabilities Presented on Exhibit A:
Total Noncurrent Liabilities, June 30, 2018 $ 1,540,319Less: Due Within One Year (53,195)
Noncurrent Liabilities - Due in More Than One Year - Exhibit A $ 1,487,124 Discretely Presented Wilson County School Department
Changes in Long-term Obligations Long-term obligations activity for the discretely presented Wilson County School Department for the year ended June 30, 2018, was as follows:
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Governmental Activities:InternalServiceFund
Compensated Claims andAbsences Judgments
Balance, July 1, 2017 $ 826,172 $ 1,115,226Additions 1,342,998 12,406,226Reductions (1,076,524) (12,227,892)
Balance, June 30, 2018 $ 1,092,646 $ 1,293,560
Balance Due Within One Year $ 218,528 $ 1,293,560
Balance, July 1, 2017 $ 8,899,654 $ 672,741Additions 5,675,773 4,111,549Reductions (15,062,225) (3,805,228)
Balance, June 30, 2018 $ (486,798) $ 979,062
Balance Due Within One Year $ 0 $ 0
*At June 30, 2018, the legacy plan has a net pension asset.
Net Pension
Agent PlanLiability -
Net PensionLiability -
Legacy Plan*
Balance, July 1, 2017 $ 19,656,775Additions 2,337,358Reductions (1,269,660)
Balance, June 30, 2018 $ 20,724,473
Balance Due Within One Year $ 0
*OPEB balance at July 1, 2017, was restated. See Note I.D.8.
Other
Benefits*Postemployment
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Analysis of Noncurrent Liabilities Presented on Exhibit A:
Total Noncurrent Liabilities, June 30, 2018 $ 24,089,741Less: Due Within One Year (1,512,088)
Noncurrent Liabilities - Due in More Than One Year - Exhibit A $ 22,577,653
The internal service fund primarily serves the governmental funds. Accordingly, long-term liabilities totaling $1,293,560 for the internal service fund are included as part of the above totals for governmental activities. Compensated absences and other postemployment benefits will be paid from the employing funds, primarily the General Purpose School Fund.
V. OTHER INFORMATION
A. Risk Management
Primary Government Wilson County has chosen to establish a Self-Insurance Fund for risks associated with the employees’ life and dental insurance plans. The Self-Insurance Fund is accounted for as an internal service fund where assets are set aside for claim settlements. The county retains the risk of loss to a limit of $200,000 per specific loss. The county has obtained a stop/loss commercial insurance policy to cover claims beyond this liability.
All full-time employees of the county are eligible to participate. A premium charge is allocated to each fund that accounts for full-time employees. This charge is based on actuarial estimates of the amounts needed to pay prior- and current-year claims and to establish a reserve for catastrophic losses. Liabilities of the fund are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. The Self-Insurance Fund establishes claims liabilities based on estimates of the ultimate cost of claims that have been reported but not settled and of claims that have been incurred but not reported. Claims liabilities include specific incremental claim adjustment expenditures/expenses, if any. In addition, estimated recoveries, if any, on settled claims have been deducted from the liability for unpaid claims. The process used to compute claims liabilities does not necessarily result in an exact amount. Changes in the balance of claims liabilities during the past two fiscal years are as follows:
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Current-year
2016-17 $ 202,539 $ 8,041,317 $ (7,756,334) $ 487,5222017-18 487,522 9,237,905 (9,452,959) 272,468
Payments
Balance atFiscal
Year-end
Beginning ofClaims andEstimates
Fiscal YearLiability
It is the policy of the county to purchase commercial insurance for the risks of losses to which it is exposed. These risks include general liability, property, casualty, and workers’ compensation and are accounted for in the County Insurance internal service fund. Settled claims have not exceeded this commercial coverage in any of the past three fiscal years. Discretely Presented Wilson County School Department The discretely presented Wilson County School Department has chosen to establish an Employee Insurance Fund for risks associated with the employees’ health and dental insurance plans. The Employee Insurance Fund is accounted for as an internal service fund where assets are set aside for claim settlements. The fund pays claims up to $150,000 per person, in addition to a $75,000 aggregated specific. The aggregated specific is a cap that is set as an additional deductible for all reimbursements paid above the $150,000 limit per person. Once the individual cap and the $75,000 aggregated specific cap have been met, then all other claims above $150,000 per person are fully reimbursed up to the limits of the policy. One person’s claims above $150,000 plus the $75,000 could satisfy this limit or a combination of claims that all exceed the $150,000 limit. Amounts exceeding this limit are covered by an excess loss policy. The Wilson County School Department is liable for administrative costs based on the number of employees insured. All full-time employees of the Wilson County School Department are eligible to participate. A premium charge is allocated to each fund that accounts for full-time employees. This charge is based on actuarial estimates of the amounts needed to pay prior- and current-year claims and to establish a fund reserve for catastrophic losses. Liabilities of the fund are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. The Employee Insurance Fund establishes claims liabilities based on estimates of the ultimate cost of claims that have been reported but not settled and of claims that have been incurred but not reported. Claims liabilities include specific incremental claim adjustment expenditures/expenses, if any. In addition, estimated recoveries, if any, on settled claims have been deducted from the liability for unpaid claims. The process used to compute claims liabilities does not necessarily result in an exact amount. Changes in the balance of claims liabilities during the past two fiscal years are as follows:
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2016-17 604,900 11,220,728 (10,710,402) 1,115,2262017-18 1,115,226 12,406,226 (12,227,892) 1,293,560
Payments
Balance atFiscal
Year-end
Beginning ofFiscal Year
Liability
Current-yearClaims andEstimates
The School Department participates in the Tennessee Risk Management Trust (TN-RMT), which is a public entity risk pool created under the auspices of the Tennessee Governmental Tort Liability Act to provide governmental insurance coverage. The School Department pays an annual premium to the TN-RMT for its general liability, property, and casualty, and workers’ compensation insurance coverage. The creation of the TN-RMT provides for it to be self-sustaining through member premiums.
B. Accounting Changes
Provisions of Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions; Statement No. 81, Irrevocable Split-Interest Agreements; Statement No. 85, Omnibus 2017; and Statement No. 86, Certain Debt Extinguishment Issues became effective for the year ended June 30, 2018. GASB Statement No. 75, establishes accounting and reporting requirements for postemployment benefits other than pensions (other postemployment benefits or OPEB), which are included in the general purpose financial reports of state and local governmental OPEB plans. This statement replaces GASB Statements No. 45 and No. 57. The scope of this statement establishes standards for recognizing and measuring liabilities, deferred outflows of resources, deferred inflows of resources, and expense/expenditures. For defined benefit OPEB, this statement identifies the methods and assumptions that are required to be used to project benefit payments, discount projected benefit payments to their actuarial present value, and attribute that present value to periods of employee service. Note disclosure and required supplementary information requirements about defined benefit OPEB also are addressed. GASB Statement No. 81, establishes accounting and financial reporting guidance for irrevocable split-interest agreements in which a government is a beneficiary. GASB Statement No. 85, addresses practice issues that have been identified during implementation and application of certain GASB Statements. This statement addresses a variety of topics including issues related to blending component units, goodwill, fair value measurement and application, and postemployment benefits (pensions and other postemployment benefits [OPEB]).
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GASB Statement No. 86, establishes guidance for transactions in which cash and other monetary assets acquired with only existing resources—resources other than the proceeds of refunding debt—are placed in an irrevocable trust for the sole purpose of extinguishing debt. This statement also provides guidance for accounting and financial reporting for prepaid insurance on debt that is extinguished and notes to financial statements for debt that is defeased in substance.
C. Contingent Liabilities The county is involved in several pending lawsuits. The county attorney estimates that the potential claims against the county not covered by insurance resulting from such litigation would not materially affect the county’s financial statements.
D. Landfill Closure/Postclosure Care Costs
Wilson County has active permits on file with the state Department of Environment and Conservation for a sanitary landfill and a demolition landfill. The county has provided financial assurances for estimated postclosure liabilities as required by the State of Tennessee. These financial assurances are on file with the Department of Environment and Conservation. State and federal laws and regulations require the county to place a final cover on its sanitary landfill site when it stops accepting waste and to perform certain maintenance and monitoring functions at the site for 30 years after closure. Although closure and postclosure care costs will be paid only near or after the date that the landfill stops accepting waste, the county reports a portion of these closure and postclosure care costs as an operating expense in each period based on landfill capacity used as of each balance sheet date. Wilson County closed its sanitary landfill in 1998. The $123,316 reported as postclosure care liability at June 30, 2018, represents amounts based on what it would cost to perform all postclosure care in 2018. Actual costs may be higher due to inflation, changes in technology, or changes in regulations.
E. Joint Ventures The Wilson County/Lebanon Development Board operates an industrial park, which is jointly owned by Wilson County and the City of Lebanon. The board includes six members, three representatives of each governmental unit. The purpose of the board is to develop an industrial park on property at the southern edge of the city. Each entity is to contribute 50 percent of the development costs, and each entity is to receive 50 percent of the proceeds resulting from the sale of property. Wilson County did not contribute to operations of the Wilson County/Lebanon Development Board during the 2017-18 year.
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The Joint Economic and Community Development Board of Wilson County is a joint venture operated by Wilson County and the cities of Lebanon, Mt. Juliet, and Watertown. The board comprises 17 members, four of whom represent Wilson County. The purpose of the board is to finance projects that will increase trade and commerce, contribute to the general welfare, and create employment for the county and its cities. Wilson County contributed $257,827 to operations of the Joint Economic and Community Development Board for the 2017-18 year. The Wilson County/Mt. Juliet Development Board is a joint venture operated by Wilson County and the City of Mt. Juliet. The board was created to promote cooperation and to facilitate management and economic development. The board includes six members, three represent Wilson County and three represent the City of Mt. Juliet. Wilson County and the City of Mt. Juliet each contribute one-half of the funding that is necessary to pay the development costs of the board’s projects. Wilson County will appropriate one-half of real and personal property taxes collected until the city has recovered its contribution for the development of the industrial or commercial tax base. The contribution of the city or county, respectively, shall include direct cost, maintenance cost, and interest paid on bond or note indebtedness. Wilson County did not contribute to operations of the Wilson County/Mt. Juliet Development Board during the 2017-18 year. The Fifteenth Judicial District Drug Task Force (DTF) is a joint venture formed by an interlocal agreement between the district attorney general of the Fifteenth Judicial District, Jackson, Smith, Trousdale, and Wilson counties, and various cities within these counties. The purpose of the DTF is to provide multi-jurisdictional law enforcement to promote the investigation and prosecution of drug-related activities. Funds for the operations of the DTF come primarily from federal grants, drug fines, and the forfeiture of drug-related assets to the DTF. The DTF is overseen by the district attorney general and is governed by a board of directors including the district attorney general, sheriffs, and police chiefs of participating law enforcement agencies within each judicial district. Wilson County made no contributions to the DTF for the year ended June 30, 2018. Wilson County does not have an equity interest in any of the above-noted joint ventures. Complete financial statements for the Wilson County/Lebanon Development Board, the Joint Economic and Community Development Board, the Wilson County/Mt. Juliet Development Board, and the Fifteenth Judicial District DTF can be obtained from their administrative offices at the following addresses:
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Administrative Offices:
Wilson County/Lebanon Development Board City of Lebanon, Finance Director Suite 116 200 Castle Heights Avenue North Lebanon, TN 37087
Joint Economic and Community Development Board Suite 102 115 Castle Heights Avenue North Lebanon, TN 37087
Wilson County/Mt. Juliet Development Board City of Mt. Juliet P.O. Box 256 Mt. Juliet, TN 37122 Office of District Attorney General Fifteenth Judicial District 210 Broadway Hartsville, TN 37074
F. Jointly Governed Organization
The Nashville and Eastern Railroad Authority was created according to state statutes in 1983 to purchase from Seaboard System Railroad, Inc., the property, track, and roadbed along approximately 130 miles in Davidson, Wilson, Smith, and Putnam counties. The business of the railroad authority is conducted by a Board of Directors whose members are appointed by the governing bodies of the cities and counties of service; however, counties do not have any ongoing financial interest or responsibility for the entity. Wilson County did not contribute to operations of the Nashville and Eastern Railroad Authority during the 2016-17 year. Complete financial statements for the railroad authority can be obtained from Henry Schumpf, Treasurer, 527 Derby Downs, Lebanon, TN 37087.
G. Retirement Commitments
1. Tennessee Consolidated Retirement System (TCRS)
Primary Government General Information About the Pension Plan Plan Description – Wilson County Plan. Employees of Wilson County, non-certified employees of the discretely presented Wilson County School Department, employees of the discretely presented Wilson County Library Board, and employees of the Wilson County Water
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Wastewater Authority (a related organization) are provided a defined benefit pension plan through the Public Employee Retirement Plan, an agent multiple-employer pension plan administered by the TCRS. The primary government employees comprise 57.85 percent, the non-certified employees of the discretely presented School Department comprise 39.33 percent, employees of the Wilson County Library Board comprise 1.36 percent, and employees of the Wilson County Water Wastewater Authority comprise 1.46 percent of the plan based on contribution data. The TCRS was created by state statute under Tennessee Code Annotated (TCA), Title 8, Chapters 34-37. The TCRS Board of Trustees is responsible for the proper operation and administration of the TCRS. The Tennessee Treasury Department, an agency in the legislative branch of state government, administers the plans of the TCRS. The TCRS issues a publicly available financial report that can be obtained at www.treasury.tn.gov/tcrs. Plan Description – Wilson County Emergency Management Plan. Employees of the Wilson County Emergency Management Agency are provided a defined benefit pension plan through the Public Employee Retirement Plan, an agent multiple-employer pension plan administered by the TCRS. The TCRS was created by state statute under Tennessee Code Annotated (TCA), Title 8, Chapters 34-37. The TCRS Board of Trustees is responsible for the proper operation and administration of the TCRS. The Tennessee Treasury Department, an agency in the legislative branch of state government, administers the plans of the TCRS. The TCRS issues a publicly available financial report that can be obtained at www.treasury.tn.gov/tcrs. Benefits Provided. TCA, Title 8, Chapters 34-37 establish the benefit terms and can be amended only by the Tennessee General Assembly. The chief legislative body may adopt the benefit terms permitted by statute. Members are eligible to retire with an unreduced benefit at age 60 with five years of service credit or after 30 years of service credit regardless of age. Benefits are determined by a formula using the member’s highest five consecutive year average compensation and the member’s years of service credit. Reduced benefits for early retirement are available to vested members at age 55. Members vest with five years of service credit. Service related disability benefits are provided regardless of length of service. Five years of service is required for non-service related disability eligibility. The service related and non-service related disability benefits are determined in the same manner as a service retirement benefit but are reduced ten percent and include projected service credits. A variety of death benefits is available under various eligibility criteria. Member and beneficiary annuitants are entitled to an automatic cost of living adjustment (COLA) after retirement. A COLA is granted each July for annuitants retired prior to the second of July of the previous year. The COLA is based on the change in the consumer price index
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(CPI) during the prior calendar year, capped at three percent, and applied to the current benefit. No COLA is granted if the change in the CPI is less than one-half percent. A one percent COLA is granted if the CPI change is between one-half percent and one percent. A member who leaves employment may withdraw their employee contributions plus any accumulated interest. Employees Covered by Benefit Terms. At the measurement date of June 30, 2017, the following employees were covered by the benefit terms: Wilson County Plan: Inactive Employees or Beneficiaries Currently Receiving Benefits 563Inactive Employees Entitled to But Not Yet Receiving Benefits 865Active Employees 1,345
Total 2,773
Emergency Management Plan: Inactive Employees or Beneficiaries Currently Receiving Benefits 41Inactive Employees Entitled to But Not Yet Receiving Benefits 220Active Employees 134
Total 395
Contributions. Contributions for employees are established in the statutes governing the TCRS and may only be changed by the Tennessee General Assembly. Employees of both the Wilson County Plan and the Emergency Management Plan are non-contributory. Wilson County makes employer contributions at the rate set by the Board of Trustees as determined by an actuarial valuation. For the year ended June 30, 2018, the employer contribution for the Wilson County Plan was $6,448,454 based on a rate of 13.72 percent of covered payroll. For the year ended June 30, 2018, the employer contribution for the Emergency Management Plan was $540,528 based on a rate of 8.94 percent of covered payroll. By law, employer contributions are required to be paid. The TCRS may intercept Wilson County’s state shared taxes if required employer contributions are not remitted. The employer’s actuarially determined contributions (ADC) and member contributions are expected to finance the costs of benefits earned by members during the year, the cost of
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administration, as well as an amortized portion of any unfunded liability. Net Pension Liability (Asset) Wilson County’s net pension liability (asset) was measured as of June 30, 2017, and the total pension liability (asset) used to calculate net pension liability (asset) was determined by an actuarial valuation as of that date. Actuarial Assumptions. The total pension liability as of the June 30, 2017, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:
Inflation 2.5%Salary Increases Graded Salary Ranges from 8.72%
to 3.46% Based on Age, Including Inflation, Averaging 4%
Investment Rate of Return 7.25%, Net of Pension Plan Investment Expenses, Including Inflation
Cost of Living Adjustment 2.25%
Mortality rates were based on actual experience including an adjustment for some anticipated improvement. The actuarial assumptions used in the June 30, 2017, actuarial valuation were based on the results of an actuarial experience study performed for the period July 1, 2012, through June 30, 2016. The demographic assumptions were adjusted to more closely reflect actual and expected future experience. The long-term expected rate of return on pension plan investments was established by the TCRS Board of Trustees in conjunction with the June 30, 2016, actuarial experience study. A blend of future capital market projections and historic market returns was used in a building-block method in which a best-estimate of expected future real rates of return (expected returns, net of pension plan investments expense and inflation) is developed for each major asset class. These best-estimates are combined to produce the long-term expected rate of return by weighing the expected future real rates of return by the target allocation percentage and by adding expected inflation of 2.5 percent. The best-estimates of geometric real rates of return and the TCRS investment policy target asset allocation for each major class are summarized in the following table:
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PercentageLong-termExpected PercentageReal Rate Target
Asset Class of Return Allocations
U.S. Equity 5.69 % 31 %Developed Market International Equity 5.29 14Emerging Market International Equity 6.36 4Private Equity and Strategic Lending 5.79 20U.S. Fixed Income 2.01 20Real Estate 4.32 10Short-term Securities 0.00 1
Total 100 %
The long-term expected rate of return on pension plan investments was established by the TCRS Board of Trustees as 7.25 percent based on a blending of the factors described above. Changes of Assumptions. In 2017, the following assumptions were changed: decreased inflation rate from 3.0 percent to 2.5 percent; decreased the investment rate of return from 7.5 percent to 7.25 percent; decreased the cost-of-living adjustment from 2.5 to 2.25 percent; decreased salary growth graded ranges from an average of 4.25 percent to an average of 4 percent; and modified the mortality assumptions. Discount Rate. The discount rate used to measure the total pension liability was 7.25 percent. The projection of cash flows used to determine the discount rate assumes that employee contributions will be made at the current rate and that contributions from Wilson County will be made at the actuarially determined contribution rate pursuant to an actuarial valuation in accordance with the funding policy of the TCRS Board of Trustees and as required to be paid by state statute. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make projected future benefit payments of current active and inactive members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
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Changes in the Net Pension Liability (Asset) Wilson County Plan:
Total Plan Net PensionPension Fiduciary LiabilityLiability Net Position (Asset)
(a) (b) (a)-(b)
Balance, July 1, 2016 $ 102,016,788 $ 100,458,797 $ 1,557,991
Changes for the Year: Service Cost $ 2,925,499 $ 0 $ 2,925,499 Interest 7,728,881 0 7,728,881 Differences Between Expected and Actual Experience 5,172,695 0 5,172,695 Changes in Assumptions 2,565,083 0 2,565,083 Contributions-Employer 0 6,053,740 (6,053,740) Contributions-Employees 0 0 0 Net Investment Income 0 11,507,803 (11,507,803) Benefit Payments, Including Refunds of Employee Contributions (3,781,084) (3,781,084) 0 Administrative Expense 0 (110,993) 110,993 Other Changes 0 10,247 (10,247)Net Changes $ 14,611,074 $ 13,679,713 $ 931,361
Balance, June 30, 2017 $ 116,627,862 $ 114,138,510 $ 2,489,352
Increase (Decrease)
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Emergency Management Plan:
Total Plan Net PensionPension Fiduciary LiabilityLiability Net Position (Asset)
(a) (b) (a)-(b)
Balance, July 1, 2016 $ 10,786,572 $ 10,478,994 $ 307,578
Changes for the Year: Service Cost $ 311,490 $ 0 $ 311,490 Interest 820,981 0 820,981 Differences Between Expected and Actual Experience 1,728,980 0 1,728,980 Changes in Assumptions 296,806 0 296,806 Contributions-Employer 0 501,783 (501,783) Contributions-Employees 0 0 0 Net Investment Income 0 1,198,173 (1,198,173) Benefit Payments, Including Refunds of Employee Contributions (303,303) (303,303) 0 Administrative Expense 0 (10,410) 10,410 Other Changes 0 0 0Net Changes $ 2,854,954 $ 1,386,243 $ 1,468,711
Balance, June 30, 2017 $ 13,641,526 $ 11,865,237 $ 1,776,289
Increase (Decrease)
Wilson County Plan: Allocation of Agent Plan Changes in the Net Pension Liability (Asset)
Plan NetTotal Fiduciary Pension
Pension Net LiabilityLiability Position (Asset)
Primary Government 57.85% $ 67,469,218 $ 66,029,128 $ 1,440,090Library Board 1.36% 1,586,139 1,552,284 33,855Related Organization 1.46% 1,702,767 1,666,422 36,345School Department 39.33% 45,869,738 44,890,676 979,062
Total $ 116,627,862 $ 114,138,510 $ 2,489,352
Sensitivity of the Net Pension Liability (Asset) to Changes in the Discount Rate. The following presents the net pension liability (asset) of Wilson County calculated using the discount rate of 7.25 percent, as well as what the net pension liability (asset) would be if it were
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calculated using a discount rate that is one percentage point lower (6.25%) or one percentage point higher (8.25%) than the current rate:
Current1% Discount 1%
Decrease Rate IncreaseWilson County Plan 6.25% 7.25% 8.25%
Net Pension Liability $ 19,430,260 $ 2,489,352 $ (11,466,505)
Current1% Discount 1%
Decrease Rate Increase Emergency Management 6.25% 7.25% 8.25%
Net Pension Liability $ 4,264,787 $ 1,776,289 $ (227,318)
Pension Expense (Income) and Deferred Outflows of Resources and Deferred Inflows of Resources to Pensions Pension Expense or Negative Pension Expense. For the year ended June 30, 2018, the Wilson County Plan recognized pension expense of $3,934,606 and the Emergency Management Plan recognized pension expense of $511,132. Deferred Outflows of Resources and Deferred Inflows of Resources. For the year ended June 30, 2018, Wilson County reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
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Wilson County Plan:
Deferred DeferredOutflows Inflows
of of Resources Resources
Difference Between Expected and Actual Experience $ 5,634,264 $ 561,903Net Difference Between Projected and Actual Earnings on Pension Plan Investments 0 62,259Changes in Assumptions 2,198,643 0Contributions Subsequent to the Measurement Date of June 30, 2017 (1) 6,448,454 N/A
Total $ 14,281,361 $ 624,162
Emergency Management Plan:
Deferred DeferredOutflows Inflows
of of Resources Resources
Difference Between Expected and Actual Experience $ 1,709,081 $ 225,841Net Difference Between Projected and Actual Earnings on Pension Plan Investments 0 8,301Changes in Assumptions 263,828 0Contributions Subsequent to the Measurement Date of June 30, 2017 (1) 540,528 N/A
Total $ 2,513,437 $ 234,142
(1) The amount shown above for “Contributions Subsequent to the Measurement Date of June 30, 2017,” will be recognized as a reduction (increase) to net pension liability (asset) in the following measurement period.
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Wilson County Plan: Allocation of Agent Plan Deferred Outflows of Resources and Deferred Inflows of Resources
Deferred DeferredOutflows of Inflows of
Wilson County Plan Resources Resources
Primary Government $ 8,178,333 $ 361,078Library Board 191,564 8,489Related Organization 169,336 9,113School Department 5,742,128 245,482
Total $ 14,281,361 $ 624,162
Amounts reported as deferred outflows of resources, with the exception of contributions subsequent to the measurement date, and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Wilson County Plan:
Year EndingJune 30 Amount
2019 $ 795,3362020 2,195,5662021 1,380,4542022 406,5632023 1,325,427Thereafter 1,105,396
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Emergency Management Plan:
Year EndingJune 30 Amount
2019 $ 161,2282020 313,2692021 226,9572022 128,5322023 209,571Thereafter 699,206
In the table shown above, positive amounts will increase pension expense while negative amounts will decrease pension expense. Discretely Presented Wilson County School Department Non-certified Employees General Information About the Pension Plan Plan Description. As noted above under the Wilson County Plan non-certified employees of the discretely presented Wilson County School Department are provided a defined benefit pension plan through the Public Employee Retirement Plan, an agent multiple-employer pension plan administered by the TCRS. The non-certified employees of the discretely presented School Department comprise 39.33 percent of the plan based on contribution data. Certified Employees Teacher Retirement Plan General Information About the Pension Plan Plan Description. Teachers of the Wilson County School Department with membership in the TCRS before July 1, 2014, are provided with pensions through the Teacher Legacy Pension Plan, a cost-sharing multiple-employer pension plan administered by the TCRS. The Teacher Legacy Pension Plan is closed to new membership. Teachers with membership in the TCRS after June 30, 2014, are provided with pensions through a legally separate plan referred to as the Teacher Retirement Plan, a cost-sharing multiple-employer pension plan administered by the TCRS. The TCRS was created by state statute under Tennessee Code Annotated (TCA), Title 8, Chapters 34-37. The TCRS Board of Trustees is responsible for the proper operation and administration of all employer pension plans in the TCRS. The Tennessee Treasury Department, an agency in the legislative branch
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of state government, administers the plans of the TCRS. The TCRS issues a publicly available financial report that can be obtained at www.treasury.tn.gov/tcrs. Benefits Provided. TCA, Title 8, Chapters 34-37 establish the benefit terms and can be amended only by the Tennessee General Assembly. Members are eligible to retire with an unreduced benefit at age 65 with five years of service credit or pursuant to the rule of 90 in which the member’s age and service credit total 90. Benefits are determined by a formula using the member’s highest five consecutive year average compensation and the member’s years of service credit. A reduced early retirement benefit is available to vested members at age 60 or pursuant to the rule of 80. Members are vested with five years of service credit. Service related disability benefits are provided regardless of length of service. Five years of service is required for non-service related disability eligibility. The service related and non-service related disability benefits are determined in the same manner as a service retirement benefit but are reduced ten percent and include projected service credits. A variety of death benefits is available under various eligibility criteria. Member and beneficiary annuitants are entitled to an automatic cost of living adjustment (COLA) after retirement. A COLA is granted each July for annuitants retired prior to the second of July of the previous year. The COLA is based on the change in the consumer price index (CPI) during the prior calendar year, capped at three percent, and applied to the current benefit. No COLA is granted if the change in the CPI is less than one-half percent. A one percent COLA is granted if the CPI change is between one-half percent and one percent. Members who leave employment may withdraw their employee contributions, plus any accumulated interest. Under the Teacher Retirement Plan, benefit terms and conditions, including COLA, can be adjusted on a prospective basis. Moreover, there are defined cost controls and unfunded liability controls that provide for the adjustment of benefit terms and conditions on an automatic basis. Contributions. Contributions for teachers are established in the statutes governing the TCRS and may only be changed by the Tennessee General Assembly or by automatic cost controls set out in law. Teachers are required to contribute five percent of their salary to the plan. The Local Education Agencies (LEAs) make employer contributions at the rate set by the Board of Trustees as determined by an actuarial valuation. Per the statutory provisions governing TCRS, the employer contribution rate cannot be less than four percent, except in years when the maximum funded level, approved by the TCRS Board of Trustees, is reached. By law, employer contributions for the Teacher Retirement Plan are required to be paid. The TCRS may intercept the state shared taxes of the sponsoring governmental entity of the LEA if the required employer contributions are not remitted. Employer contributions for the year ended June 30,
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2018, to the Teacher Retirement Plan were $703,488, which is four percent of covered payroll. The employer rate, when combined with member contributions, is expected to finance the costs of benefits earned by members during the year, the cost of administration, as well as an amortized portion of any unfunded liability. Pension Liabilities (Assets), Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions Pension Liabilities (Assets). At June 30, 2018, the School Department reported a liability (asset) of ($521,263) for its proportionate share of the net pension liability (asset). The net pension liability (asset) was measured as of June 30, 2017, and the total pension liability (asset) used to calculate the net pension liability (asset) was determined by an actuarial valuation as of that date. The School Department’s proportion of the net pension liability (asset) was based on the School Department’s share of contributions to the pension plan relative to the contributions of all participating LEAs. At the measurement date of June 30, 2017, the School Department’s proportion was 1.975719 percent. The proportion as of June 30, 2016, was 1.768930 percent. Pension Expense. For the year ended June 30, 2018, the School Department recognized pension expense of $234,005. Deferred Outflows of Resources and Deferred Inflows of Resources. For the year ended June 30, 2018, the School Department reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred DeferredOutflows Inflows
of of Resources Resources
Difference Between Expected and Actual Experience $ 18,268 $ 39,203Net Difference Between Projected and Actual Earnings on Pension Plan Investments 0 28,048Changes in Assumptions 45,795 0Changes in Proportion of Net Pension Liability (Asset) 0 27,561LEA's Contributions Subsequent to the Measurement Date of June 30, 2017 (1) 703,488 N/A
Total $ 767,551 $ 94,812
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The School Department’s employer contributions of $703,488, reported as pension related deferred outflows of resources subsequent to the measurement date, will be recognized as an increase of net pension asset in the year ending June 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Year EndingJune 30 Amount
2019 $ (4,920)2020 (4,920)2021 (6,526)2022 (13,741)2023 (515)Thereafter (125)
In the table above, positive amounts will increase pension expense, while negative amounts will decrease pension expense. Actuarial Assumptions. The total pension liability in the June 30, 2017, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:
Inflation 2.5%Salary Increases Graded Salary Ranges from 8.72%
to 3.46% Based on Age, Including Inflation, Averaging 4%
Investment Rate of Return 7.25%, Net of Pension Plan Investment Expenses, Including Inflation
Cost of Living Adjustment 2.25%
Mortality rates are based on actual experience including an adjustment for some anticipated improvement. The actuarial assumptions used in the June 30, 2017, actuarial valuation were based on the results of an actuarial experience study performed for the period July 1, 2012, through June 30, 2016. The demographic assumptions were adjusted to more closely reflect actual and expected future experience. The long-term expected rate of return on pension plan investments was established by the TCRS Board of Trustees in conjunction with the June 30, 2016, actuarial experience study. A blend of future capital market projections and historic market returns was used in a building-block method in which a best-estimate of expected future real
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rates of return (expected returns, net of pension plan investments expense and inflation) is developed for each major asset class. These best-estimates are combined to produce the long-term expected rate of return by weighing the expected future real rates of return by the target allocation percentage and by adding expected inflation of 2.5 percent. The best-estimates of geometric real rates of return and the TCRS investment policy target asset allocation for each major class are summarized in the following table:
PercentageLong-termExpected PercentageReal Rate Target
Asset Class of Return Allocations
U.S. Equity 5.69 % 31 %Developed Market International Equity 5.29 14Emerging Market International Equity 6.36 4Private Equity and Strategic Lending 5.79 20U.S. Fixed Income 2.01 20Real Estate 4.32 10Short-term Securities 0.00 1
Total 100 %
The long-term expected rate of return on pension plan investments was established by the TCRS Board of Trustees as 7.25 percent based on a blending of the factors described above. Changes of Assumptions. In 2017, the following assumptions were changed: decreased inflation rate from 3.0 percent to 2.5 percent; decreased the investment rate of return from 7.5 percent to 7.25 percent; decreased the cost-of-living adjustment from 2.5 percent to 2.25 percent; decreased salary growth graded ranges from an average of 4.25 percent to an average of 4.0 percent; and modified the mortality assumptions. Discount Rate. The discount rate used to measure the total pension liability was 7.25 percent. The projection of cash flows used to determine the discount rate assumes that employee contributions will be made at the current rate and that contributions from all the LEAs will be made at the actuarially determined contribution rate pursuant to an actuarial valuation in accordance with the funding policy of the TCRS Board of Trustees and as required to be paid by state statute.
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Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make projected future benefit payments of current active and inactive members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Proportionate Share of Net Pension Liability (Asset) to Changes in the Discount Rate. The following presents the School Department’s proportionate share of the net pension liability (asset) calculated using the discount rate of 7.25 percent, as well as what the School Department’s proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is one percentage point lower (6.25%) or one percentage point higher (8.25%) than the current rate: School Department's Current Proportionate Share of 1% Discount 1% the Net Pension Decrease Rate Increase Liability (Asset) 6.25% 7.25% 8.25%
Net Pension Liability $ 103,998 $ (521,263) $ (979,903)
Pension Plan Fiduciary Net Position. Detailed information about the pension plan’s fiduciary net position is available in a separately issued TCRS financial report. Teacher Legacy Pension Plan General Information About the Pension Plan Plan Description. Teachers of the Wilson County School Department with membership in the TCRS before July 1, 2014, are provided with pensions through the Teacher Legacy Pension Plan, a cost-sharing multiple-employer pension plan administered by the TCRS. The Teacher Legacy Pension Plan closed to new membership on June 30, 2014, but will continue providing benefits to existing members and retirees. Beginning July 1, 2014, the Teacher Retirement Plan became effective for teachers employed by LEAs after June 30, 2014. The Teacher Retirement Plan is a separate cost-sharing, multiple-employer defined benefit plan. The TCRS was created by state statute under Tennessee Code Annotated (TCA), Title 8, Chapters 34-37. The TCRS Board of Trustees is responsible for the proper operation and administration of all employer pension plans in the TCRS. The Tennessee Treasury Department, an agency in the legislative branch of state government, administers the plans of the TCRS. The TCRS issues a publicly available financial report that can be obtained at www.treasury.tn.gov/tcrs.
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Benefits Provided. TCA, Title 8, Chapters 34-37 establish the benefit terms and can be amended only by the Tennessee General Assembly. Members of the Teacher Legacy Pension Plan are eligible to retire with an unreduced benefit at age 60 with five years of service credit or after 30 years of service credit regardless of age. Benefits are determined by a formula using the member’s highest five consecutive year average compensation and the member’s years of service credit. A reduced early retirement benefit is available to vested members at age 55. Members are vested with five years of service credit. Service related disability benefits are provided regardless of length of service. Five years of service is required for non-service related disability eligibility. The service related and non-service related disability benefits are determined in the same manner as a service retirement benefit but are reduced ten percent and include projected service credits. A variety of death benefits is available under various eligibility criteria. Member and beneficiary annuitants are entitled to an automatic cost of living adjustment (COLA) after retirement. A COLA is granted each July for annuitants retired prior to the second of July of the previous year. The COLA is based on the change in the consumer price index (CPI) during the prior calendar year, capped at three percent, and applied to the current benefit. No COLA is granted if the change in the CPI is less than one-half percent. A one percent COLA is granted if the CPI change is between one-half and one percent. A member who leaves employment may withdraw their employee contributions, plus any accumulated interest. Under the Teacher Legacy Pension Plan, benefit terms and conditions, including COLAs can be adjusted on a prospective basis. Moreover, there are defined cost controls and unfunded liability controls that provide for the adjustment of benefit terms and conditions on an automatic basis. Contributions. Contributions for teachers are established in the statutes governing the TCRS and may only be changed by the Tennessee General Assembly. Teachers are required to contribute five percent of their salaries. The Local Education Agencies (LEAs) make employer contributions at the rate set by the Board of Trustees as determined by an actuarial valuation. By law, employer contributions for the Teacher Legacy Pension Plan are required to be paid. The TCRS may intercept the state shared taxes of the sponsoring governmental entity of the LEA if the required employer contributions are not remitted. Employer contributions by the Wilson County School Department for the year ended June 30, 2018, to the Teacher Legacy Pension Plan were $4,764,035, which is 9.08 percent of covered payroll. The employer rate, when combined with member contributions, is expected to finance the costs of benefits earned by members during the year, the cost of administration, as well as an amortized portion of any unfunded liability.
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Pension Liabilities (Assets), Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions Pension Liability (Assets). At June 30, 2018, the School Department reported a liability (asset) of ($486,798) for its proportionate share of the net pension liability (asset). The net pension liability (asset) was measured as of June 30, 2017, and the total pension liability used to calculate the net pension liability (asset) was determined by an actuarial valuation as of that date. The School Department’s proportion of the net pension liability (asset) was based on the School Department’s long-term share of contributions to the pension plan relative to the contributions of all participating LEAs. At the measurement date of June 30, 2017, the School Department’s proportion was 1.487845 percent. The proportion measured at June 30, 2016, was 1.424071 percent. Pension Expense. For the year ended June 30, 2018, the School Department recognized pension expense of $202,306. Deferred Outflows of Resources and Deferred Inflows of Resources. For the year ended June 30, 2018, the School Department reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred DeferredOutflows Inflows
of of Resources Resources
Difference Between Expected and Actual Experience $ 293,476 $ 10,050,085Changes in Assumptions 4,122,893 0Net Difference Between Projected and Actual Earnings on Pension Plan Investments 73,895 0Changes in Proportion of Net Pension Liability (Asset) 558,073 3,841LEA's Contributions Subsequent to the Measurement Date of June 30, 2017 4,764,035 N/A
Total $ 9,812,372 $ 10,053,926
The School Department’s employer contributions of $4,764,035 reported as pension related deferred outflows of resources subsequent to the measurement date, will be recognized as a decrease in net pension liability in the year ending June 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of
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resources related to pensions will be recognized in pension expense as follows:
Year EndingJune 30 Amount
2019 $ (3,286,609)2020 1,693,4242021 (1,057,865)2022 (2,354,539)2023 0Thereafter 0
In the table above, positive amounts will increase pension expense, while negative amounts will decrease pension expense. Actuarial Assumptions. The total pension liability in the June 30, 2017, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:
Inflation 2.5%Salary Increases Graded Salary Ranges from 8.72%
to 3.46% Based on Age, Including Inflation, Averaging 4%
Investment Rate of Return 7.25%, Net of Pension Plan Investment Expenses, Including Inflation
Cost of Living Adjustment 2.25%
Mortality rates are based actual experience including an adjustment for some anticipated improvement. The actuarial assumptions used in the June 30, 2017, actuarial valuation were based on the results of an actuarial experience study performed for the period July 1, 2012, through June 30, 2016. The demographic assumptions were adjusted to more closely reflect actual and expected future experience. The long-term expected rate of return on pension plan investments was established by the TCRS Board of Trustees in conjunction with the June 30, 2016, actuarial experience study. A blend of future capital market projections and historic market returns was used in a building-block method in which a best-estimate of expected future real rates of return (expected returns, net of pension plan investments expense and inflation) is developed for each major asset class. These best-estimates are combined to produce the long-term expected rate of
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return by weighing the expected future real rates of return by the target allocation percentage and by adding expected inflation of 2.5 percent. The best-estimates of geometric real rates of return and the TCRS investment policy target asset allocation for each major class are summarized in the following table:
PercentageLong-termExpected PercentageReal Rate Target
Asset Class of Return Allocations
U.S. Equity 5.69 % 31 %Developed Market International Equity 5.29 14Emerging Market International Equity 6.36 4Private Equity and Strategic Lending 5.79 20U.S. Fixed Income 2.01 20Real Estate 4.32 10Short-term Securities 0.00 1
Total 100 %
The long-term expected rate of return on pension plan investments was established by the TCRS Board of Trustees as 7.25 percent based on a blending of the factors described above. Changes of Assumptions. In 2017, the following assumptions were changed: decreased inflation rate from 3.0 percent to 2.5 percent; decreased the investment rate of return from 7.5 percent to 7.25 percent; decreased the cost-of-living adjustment from 2.5 percent to 2.25 percent; decreased salary growth graded ranges from an average of 4.25 percent to an average of 4.0 percent; and modified the mortality assumptions. Discount Rate. The discount rate used to measure the total pension liability was 7.25 percent. The projection of cash flows used to determine the discount rate assumes that employee contributions will be made at the current rate and that contributions from all the LEAs will be made at the actuarially determined contribution rate pursuant to an actuarial valuation in accordance with the funding policy of the TCRS Board of Trustees and as required to be paid by state statute. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make projected future benefit payments of current active and inactive members. Therefore, the long-
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term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Proportionate Share of Net Pension Liability (Asset) to Changes in the Discount Rate. The following presents the School Department’s proportionate share of the net pension liability (asset) calculated using the discount rate of 7.25 percent, as well as what the School Department’s proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is one percentage point lower (6.25%) or one percentage point higher (8.25%) than the current rate: School Department's Current Proportionate Share of 1% Discount 1% the Net Pension Decrease Rate Increase Liability (Asset) 6.25% 7.25% 8.25%
Net Pension Liability $ 43,679,631 $ (486,798) $ (36,993,262)
Pension Plan Fiduciary Net Position. Detailed information about the pension plan’s fiduciary net position is available in a separately issued TCRS financial report.
2. Deferred Compensation
Wilson County offers its employees two deferred compensation plans, one established pursuant to IRC Section 457 and the other pursuant to IRC Section 401(k). In addition, the Wilson County School Department offers its employees two deferred compensations plans, one established pursuant to IRC Section 457 and the other pursuant to IRC Section 403(b). All costs of administering and funding these programs are the responsibility of plan participants. The Section 401(k), Section 403(b) and Section 457 plan assets remain the property of the contributing employees and are not presented in the accompanying financial statements. IRC Sections 401(k), 403(b) and 457 establish participation, contribution, and withdrawal provisions for the plans.
Teachers hired after July 1, 2014, by the School Department are required to participate in a hybrid pension plan consisting of a defined benefit portion, which is detailed in the pensions footnote above and is managed by the Tennessee Consolidated Retirement System, and a defined contribution portion which is placed into the state’s 401(k) plan and is managed by the employee. The defined contribution portion of the plan requires that the School Department contribute five percent of each teacher’s salary into their deferred compensation plan. In addition, teachers are required to contribute two percent of their salaries into this deferred compensation plan, unless they opt out of the employee portion.
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During the year the School Department contributed $879,339 to this deferred compensation pension plan.
H. Other Postemployment Benefits (OPEB)
Wilson County, the discretely presented Wilson County Library Board, and the Joint Economic and Community Development Board of Wilson County (a joint venture) provide OPEB benefits to their retirees through commercial insurance plans administered by Cigna. For reporting purposes, the plans are considered single-employer defined benefit OPEB plans based on criteria in Statement No. 75 of the Governmental Accounting Standards Board (GASB). The plans are funded on a pay-as-you-go basis and there are no assets accumulating in a trust that meets the criteria of paragraph 4 of GASB Statement No. 75.
Commercial Postemployment Benefits Plan – Primary Government Plan Description. All full-time employees and eligible retirees of Wilson County, the Wilson County Library Board (a component unit), and the Joint Economic and Community Development Board of Wilson County (a joint venture) are eligible to participate in the health insurance plan accounted for in the Self-Insurance Fund (internal service fund). The premium requirements of plan members are established and amended by recommendation of a five-member insurance committee and approved by the county commission. The committee is comprised of five county commissioners elected by the legislative body. The plan is self-insured and financed on a pay-as-you-go basis with the risk shared equally among the participants. Claims liabilities of the plan are periodically computed using actuarial and statistical techniques to establish premium rates. Benefits Provided. The plan provides healthcare, dental, life, and vision insurance benefits to retirees, their spouses and dependents if the retiree meets the following criteria:
(I) Employees hired prior to July 1, 1992, must have 10 years of service with the county, with the last 8 years being consecutive.
(II) Employees hired between July 1, 1992 and August 31, 1998, must be at least age 45 with 10 years of service with the county, with the last eight years being consecutive. However, the retiree is responsible for the full premium between the ages of 45 and 55.
(III) Employees hired between September 1, 1998 and January 1, 2016, must be the earlier of age 55 with 10 years of service with the county, with the last 8 years being consecutive or age 60 with 10 years of service with the county and the last year under the plan, or any age with 30 years of service.
(IV) Employees hired after January 1, 2016, must have 20 years of service with the county, with the last 10 years being consecutive and age 60 or any age with 30 years of service.
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The benefit terms provide for the primary government to pay 100% of the medical and dental insurance premiums until death of the retiree. Dependents and spouses of the retiree are permitted to remain on the medical and dental insurance plans after the death of the retiree, but the county will no longer cover the cost of the premiums. All qualified retirees are permitted to stay on vision insurance, but the retiree is responsible for the full premium. Lastly, the primary government pays 100% of a life insurance premium on a $5,000 policy until death of the retiree. Employees Covered by Benefit Terms At the valuation date of July 1, 2018, the following employees were covered by the benefit terms:
StatusEmployee
OnlyEmployee &
Family
Active 229 388Retired 155 8
Total 384 396
Total OPEB Liability The plan’s total OPEB liability was measured as of June 30, 2018, and was determined by an actuarial valuation as of that date. Actuarial Assumptions and Methods. The total OPEB liability in the June 30, 2018, actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:
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Actuarial Cost Method Individual Entry Age Normal Cost Method - Level Percentage of Projected Salary
Discount Rate 3.88% (0.88% real rate of return plus 3% inflation)Inflation Rate No factor was included for inflationSalary Increases 3.50%Healthcare Cost Trend Rate 7% for medical graded down to 4.5% in FY2023;
3% for dental, level; 4% for administrative fees, levelMortality RPH-2014 Total Table with Projection MP-2017Turnover Rates varying based on unisex age and select and
ultimate at 3 years. Rates based on the TCRS actualassumptions from the 2017 retirement plan valuationreport.
Retiree Contributions Retiree pays full contribution for additional dependentcoverage. No contribution required for individual coverage.
The discount rate was selected by reviewing the recent published Bond Pay GO-20 bond index, an index acceptable under GASB 75. Mortality rates were based on Mortality Table RPH-2017 projected with Mortality Improvement Scale MP-2017. The actuarial assumptions used in the June 30, 2018, valuation were based on plan data and costs presented by the primary government with concurrence by the actuary. Changes in the Total OPEB Liability
Primary LibraryGovernment Board
Balance July 1, 2017 $ 51,131,236 $ 1,263,440Changes for the Year: Service Cost $ 2,742,907 $ 63,096 Interest 2,064,637 51,015
Benefit Payments/Refunds (1,323,681) (23,449)Net Changes $ 3,483,863 $ 90,662
Balance June 30, 2018 $ 54,615,099 $ 1,354,102
Share of Collective Liability
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JECDB Total
Balance July 1, 2017 $ 189,348 $ 52,584,024Changes for the Year: Service Cost $ 4,316 $ 2,810,319 Interest 7,422 2,123,074
Benefit Payments/Refunds (4,773) (1,351,903)Net Changes $ 6,965 $ 3,581,490
Balance June 30, 2018 $ 196,313 $ 56,165,514
Share of Collective Liability
During the year, the plan member’s proportionate share of the collective OPEB liability was as follows: Primary Government 97.24%, Wilson County Library Board 2.41%, and Joint Economic and Community Development Board of Wilson County 0.35%. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources. For the year ended June 30, 2018, the plan recognized OPEB expense of $4,933,393, which was allocated as follows: Primary Government $4,807,544, Wilson County Library Board $114,111, and Joint Economic and Community Development Board of Wilson County $11,738. There were no deferred inflows and outflows reported at June 30, 2018.
Sensitivity of the Total OPEB Liability to Changes in the Discount Rate. The following presents the proportionate share of the total OPEB liability of the plan members calculated using the discount rate of 3.88 percent, as well as what the OPEB liability would be if it was calculated using a discount rate that is one percentage point lower (2.88%) or one percentage point higher (4.88%) than the current rate:
Current1% Discount 1%
Decrease Rate IncreasePrimary Government 2.88% 3.88% 4.88%
Total OPEB Liability $ 64,608,820 $ 54,615,099 $ 46,726,447
Current1% Discount 1%
Decrease Rate Increase2.88% 3.88% 4.88%
Total OPEB Liability $ 1,601,882 $ 1,354,102 $ 1,158,514
Wilson County Library Board
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Current1% Discount 1%
Decrease Rate Increase2.88% 3.88% 4.88%
Total OPEB Liability $ 232,235 $ 196,313 $ 167,958
Joint Economic and Community Development Board of Wilson County
Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rate. The following presents the proportionate share of the total OPEB liability of the plan members calculated using the healthcare cost trend rate of 7% decreasing to 4.5% by 2023, as well as what the OPEB liability would be if it was calculated using a trend rate that is one percentage point lower (6.00%) or one percentage point higher (8.00%) than the current rate:
1% Current 1%Decrease Trend Increase
Rates6% decreasing to 7% decreasing to 8% decreasing to
Primary Government 4.5% by 2023 4.5% by 2023 4.5% by 2023
Total OPEB Liability $ 45,450,776 $ 54,615,099 $ 66,691,049
1% Current 1%Decrease Trend Increase
Rates6% decreasing to 7% decreasing to 8% decreasing to
4.5% by 2023 4.5% by 2023 4.5% by 2023
Total OPEB Liability $ 1,126,886 $ 1,354,102 $ 1,653,508
Wilson County Library Board
1% Current 1%
Decrease Trend IncreaseRates
6% decreasing to 7% decreasing to 8% decreasing to4.5% by 2023 4.5% by 2023 4.5% by 2023
Total OPEB Liability $ 163,372 $ 196,313 $ 239,719
Joint Economic and Community
Development Board of Wilson County
Commercial Postemployment Benefits Plan – Discretely Presented Wilson County School Department The discretely presented Wilson County School Department provides OPEB benefits to their retirees through commercial insurance plans administered by Meritain Health, an Aetna Company. For reporting purposes, the plans are considered single-employer defined benefit OPEB plans based on criteria in Statement No. 75 of the Governmental Accounting Standards Board (GASB). The plans are funded on a pay-as-you-go basis and there are no
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assets accumulating in a trust that meets the criteria of paragraph 4 of GASB Statement No. 75. Plan Description. All full-time employees and eligible retirees of the Wilson County School Department are eligible to participate in the health insurance plan accounted for in the Employee Insurance Fund (internal service fund). The premium requirements of plan members are established and amended by recommendation of the deputy director of schools and approved by the board of education. The plan is self-insured and financed on a pay-as-you-go basis with the risk shared equally among the participants. Claims liabilities of the plan are periodically computed using actuarial and statistical techniques to establish premium rates. Benefits Provided. The plan provides healthcare, dental, and life insurance benefits to retirees and their dependents if the retiree has at least 15 years of service with Wilson County with at least 5 of those years immediately prior to retirement and participation in the group medical insurance at the time of retirement. The benefit terms for health insurance provides for the school department to pay 100% of the plan premium of the retiree has 30 or more years of service, 10% of the plan premium of the retiree has 25 to 29 years of service, 5% of the plan premium if the retiree has 20 to 24 years of service, and 0% of the premium if the employee has 15 to 19 years of service. and the same benefit as an active employee for retirees with 15-19 years of service, until the retiree becomes Medicare eligible. The retiree is eligible to stay on dental and life insurance, but the retiree is responsible for the full premium. Dependents and spouses of the retiree are permitted to remain on the plan until age 65 or until the retiree reaches age 65, whichever comes first, with the additional premium costs beyond employee only coverage being the responsibility of the retiree. Employees Covered by Benefit Terms At the valuation date of July 1, 2017, the following employees were covered by the benefit terms:
StatusSingle
CoverageFamily
Coverage
Actives 1,568 237Retirees 84 11
Total 1,652 248
Total OPEB Liability
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The discretely presented School Department’s total OPEB liability was measured as of June 30, 2018. This liability was determined by an actuarial valuation dated July 1, 2017, that was rolled forward to establish the total OPEB liability at June 30, 2018. Actuarial Assumptions and Methods. The total OPEB liability at June 30, 2018, was determined by using an actuarial valuation dated July 1, 2017, that was rolled forward to establish the total OPEB liability at June 30, 2018. The following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: Actuarial Cost Method Individual Entry Age Normal Cost Method - Level
Percentage of Projected SalaryDiscount Rate 4.00% (1.00% real rate of return plus 3% inflation)Inflation Rate No factor was included for inflationSalary Increases No factor was included for salary increasesHealthcare Cost Trend Rate 7.5% graded down to 4.5% in FY2024 and afterMortality RPH-2014 Total Table with Projection MP-2017Turnover Rates varying based on unisex age and select and
ultimate at 3 years. Rates based on the TCRS actualassumptions from the 2017 retirement plan valuationreport.
Retiree Contributions $6,615 per year for additional dependent coverage.Depending on the years of service at retirement, theretiree pays a percentage of the individual contributionrate. No contribution required for individual coverage.
The discount rate was selected by reviewing the recent published Bond Pay GO-20 bond index, an index acceptable under GASB 75. Mortality rates were based on Mortality Table RPH-2017 projected with Mortality Improvement Scale MP-2017. The actuarial assumptions used in the July 1, 2017, valuation were based on plan data and costs presented by the primary government with concurrence by the actuary.
112
Changes in the Total OPEB Liability
Total OPEBLiability
Balance July 1, 2017 $ 19,656,775Changes for the Year: Service Cost $ 1,515,846 Interest 821,512
Benefit payments (1,269,660)Net Changes $ 1,067,698
Balance June 30, 2018 $ 20,724,473
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources. For the year ended June 30, 2018, the School Department recognized OPEB expense of $2,337,358. There were no deferred inflows and outflows reported at June 30, 2018.
Sensitivity of the Total OPEB Liability to Changes in the Discount Rate. The following presents the total OPEB liability of the School Department calculated using the discount rate of 4.00 percent, as well as what the OPEB liability would be if it was calculated using a discount rate that is one percentage point lower (3.00%) or one percentage point higher (5.00%) than the current rate:
Current1% Discount 1%
Decrease Rate Increase3.00% 4.00% 5.00%
Total OPEB Liability $ 23,135,443 $ 20,724,473 $ 18,630,517 Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rate. The following presents the total OPEB liability of the School Department calculated using the healthcare cost trend rate of 7.5% decreasing to 4.5% by 2024, as well as what the OPEB liability would be if it was calculated using a trend rate that is one percentage point lower (6.5%) or one percentage point higher (8.5%) than the current rate:
113
1% Current 1%Decrease Trend Increase
Rates6.5% decreasing to 7.5% decreasing to 8.5% decreasing to
4.5% by 2024 4.5% by 2024 4.5% by 2024
Total OPEB Liability $ 18,248,472 $ 20,724,473 $ 23,717,153
I. Termination Benefits In December 2017, the discretely presented Wilson County School Department offered a voluntary retirement incentive for employees who will have 30 years of verified Tennessee Consolidated Retirement System service or have reached 60 years of age with a minimum of 20 years of service. This incentive consists of a cash payment of $30 per day for each sick day held by the employee at their retirement date. The director of schools stated that this program is intended to be a one-time incentive, and there is no limit to the number of accumulated days that employees can be paid under the program. Fifteen school employees accepted the board’s offer. The estimated cost of the cash payment reported in the government-wide Statement of Activities is $41,462. At June 30, 2018, the School Department had no liability for unpaid termination benefits.
J. Office of Central Accounting, Budgeting, and Purchasing Wilson County, except for the discretely presented Wilson County School Department, operates under provisions of the County Financial Management System of 1981. This act provides for a central system of accounting, budgeting, and purchasing for all county departments. This act provides for the creation of a Finance Department operated under the direction of the finance director. The Wilson County School Department’s operations are under the supervision of the director of schools as provided by general law.
K. Purchasing Laws Primary Government
Purchasing procedures for the Offices of County Mayor and Road Superintendent are governed by the County Financial Management System of 1981, which provides for the finance director or a deputy appointed by him to serve as the county purchasing agent. The finance director serves as the purchasing agent for Wilson County. All purchase orders are issued by the Finance Department. Purchases exceeding $15,000 for the Offices of County Mayor and Road Superintendent are required to be competitively bid.
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Discretely Presented School Department
Purchasing procedures for the School Department are governed by purchasing laws applicable to schools as set forth in Section 49-2-203, Tennessee Code Annotated, which provides for the Board of Education, through its executive committee (director of schools and chairman of the board), to make all purchases. This statute also requires that competitive bids be solicited through advertisement in a local newspaper on all purchases exceeding $10,000.
L. Subsequent Events On August 31, 2018, John Spickard left the Office of Register of Deeds and was succeeded by Jackie Murphy. On October 2, 2018, Wilson County issued $104,495,000 in general obligation bonds for a new high school.
REQUIRED SUPPLEMENTARY INFORMATION
115
Exhibit F-1
Wilson County, TennesseeSchedule of Changes in Net Pension Liability (Asset) and Related Ratios Based on Participation in the Public Employee Pension Plan of TCRSPrimary Government - Wilson County EmployeesFor the Fiscal Year Ended June 30
2014 2015 2016 2017
Total Pension LiabilityService Cost $ 2,620,002 $ 2,688,592 $ 2,740,362 $ 2,925,499Interest 6,236,376 6,721,960 7,125,819 7,728,881Changes in Benefit Terms 0 0 0 0Differences Between Actual and Expected Experience 234,192 (983,328) 1,540,219 5,172,695Changes in Assumptions 0 0 0 2,565,083Benefit Payments, Including Refunds of Employee Contributions (2,501,329) (2,868,078) (3,320,337) (3,781,084)Net Change in Total Pension Liability $ 6,589,241 $ 5,559,146 $ 8,086,063 $ 14,611,074Total Pension Liability, Beginning 81,782,338 88,371,579 93,930,725 102,016,788
Total Pension Liability, Ending (a) $ 88,371,579 $ 93,930,725 $ 102,016,788 $ 116,627,862
Plan Fiduciary Net PositionContributions - Employer $ 4,713,773 $ 5,025,786 $ 5,281,578 $ 6,053,740Contributions - Employee 1,596 90 1,236 0Net Investment Income 12,792,780 2,835,212 2,569,622 11,507,803Benefit Payments, Including Refunds of Employee Contributions (2,501,329) (2,868,078) (3,320,337) (3,781,084)Administrative Expense (48,931) (64,674) (98,709) (110,993)Other 0 0 0 10,247Net Change in Plan Fiduciary Net Position $ 14,957,889 $ 4,928,336 $ 4,433,390 $ 13,679,713Plan Fiduciary Net Position, Beginning 76,139,182 91,097,071 96,025,407 100,458,797
Plan Fiduciary Net Position, Ending (b) $ 91,097,071 $ 96,025,407 $ 100,458,797 $ 114,138,510
Net Pension Liability (Asset), Ending (a - b) $ (2,725,492) $ (2,094,682) $ 1,557,991 $ 2,489,352
Plan Fiduciary Net Position as a Percentage of Total Pension Liability 103.08% 102.23% 98.47% 97.87%Covered Payroll $ 36,010,487 $ 36,623,758 $ 38,606,919 $ 44,094,134Net Pension Liability (Asset) as a Percentage of Covered Payroll (7.57%) (5.72%) 4.04% 5.65%
Note: ten years of data will be presented when available.Note: data presented includes primary government, non-certified employees, non-certified employees of the discretely presented School Department, and employees of the Wilson County Library Board and the Wilson County Water and Wastewater related organization.
116
Exhibit F-2
Wilson County, TennesseeSchedule of Changes in Net Pension Liability (Asset) and Related Ratios Based on Participation in the Public Employee Pension Plan of TCRSPrimary Government - Emergency Management EmployeesFor the Fiscal Year Ended June 30
2014 2015 2016 2017
Total Pension LiabilityService Cost $ 288,348 $ 281,505 $ 313,983 $ 311,490Interest 666,433 689,614 763,342 820,981Changes in Benefit Terms 0 0 0 0Differences Between Actual and Expected Experience (376,554) 258,313 (21,399) 1,728,980Changes in Assumptions 0 0 0 296,806Benefit Payments, Including Refunds of Employee Contributions (233,385) (291,229) (266,520) (303,303)Net Change in Total Pension Liability $ 344,842 $ 938,203 $ 789,406 $ 2,854,954Total Pension Liability, Beginning 8,714,121 9,058,963 9,997,166 10,786,572
Total Pension Liability, Ending (a) $ 9,058,963 $ 9,997,166 $ 10,786,572 $ 13,641,526
Plan Fiduciary Net PositionContributions - Employer $ 391,972 $ 358,238 $ 390,203 $ 501,783Contributions - Employee 0 0 0 0Net Investment Income 1,380,852 300,711 269,298 1,198,173Benefit Payments, Including Refunds of Employee Contributions (233,385) (291,229) (266,520) (303,303)Administrative Expense (4,747) (5,845) (8,896) (10,410)Net Change in Plan Fiduciary Net Position $ 1,534,692 $ 361,875 $ 384,085 $ 1,386,243Plan Fiduciary Net Position, Beginning 8,198,342 9,733,034 10,094,909 10,478,994
Plan Fiduciary Net Position, Ending (b) $ 9,733,034 $ 10,094,909 $ 10,478,994 $ 11,865,237
Net Pension Liability (Asset), Ending (a - b) $ (674,071) $ (97,743) $ 307,578 $ 1,776,289
Plan Fiduciary Net Position as a Percentage of Total Pension Liability 107.44% 100.98% 97.15% 86.98%Covered Payroll $ 4,032,631 $ 4,007,140 $ 4,364,691 $ 5,428,416Net Pension Liability (Asset) as a Percentage of Covered Payroll (16.72)% (2.44%) 7.05% 32.72%
Note: ten years of data will be presented when available.
117
Exhibit F-3
Wilson County, TennesseeSchedule of Contributions Based on Participation in the Public Employee Pension Plan of TCRSPrimary Government - Wilson County EmployeesFor the Fiscal Year Ended June 30
2014 2015 2016 2017 2018
Actuarially Determined Contribution $ 4,713,773 $ 5,025,786 $ 5,281,578 $ 3,576,034 $ 6,448,454Less Contributions in Relation to the Actuarially Determined Contribution (4,713,773) (5,025,786) (5,281,578) (6,053,740) (6,448,454)
Contribution Deficiency (Excess) $ 0 $ 0 $ 0 $ (2,477,706) $ 0
Covered Payroll $ 36,010,487 $ 36,623,758 $ 38,606,919 $ 44,094,134 $ 46,610,464
Contributions as a Percentage of Covered Payroll 13.09% 13.72% 13.68% 13.73% 13.72%
Note: ten years of data will be presented when available.
Note: data presented includes primary government, non-certified employees, non-certified employees of the discretely presented School Department, and employees of the Wilson County Library Board and the Wilson County Water and Wastewater related organization.
118
Exhibit F-4Wilson County, TennesseeSchedule of Contributions Based on Participation in the Public Employee Pension Plan of TCRSPrimary Government - Emergency Management EmployeesFor the Fiscal Year Ended June 30
2014 2015 2016 2017 2018
Actuarially Determined Contribution $ 391,972 $ 358,238 $ 390,203 $ 440,244 $ 540,528Less Contributions in Relation to the Actuarially Determined Contribution (391,972) (358,238) (390,203) (501,783) (540,528)
Contribution Deficiency (Excess) $ 0 $ 0 $ 0 $ (61,539) $ 0
Covered Payroll $ 4,032,631 $ 4,007,140 $ 4,364,691 $ 5,428,416 $ 6,046,145
Contributions as a Percentage of Covered Payroll 9.72% 8.94% 8.94% 9.24% 8.94%
Note: ten years of data will be presented when available.
119
Exhibit F-5Wilson County, TennesseeSchedule of Contributions Based on Participation in the Teacher Retirement Plan of TCRSDiscretely Presented Wilson County School DepartmentFor the Fiscal Year Ended June 30
2015 2016 2017 2018
Contractually Required Contribution $ 134,715 $ 311,335 $ 518,696 $ 703,488Less Contributions in Relation to the Contractually Required Contribution (134,715) (311,335) (518,696) (703,488)
Contribution Deficiency (Excess) $ 0 $ 0 $ 0 $ 0
Covered Payroll $ 33,367,810 $ 7,783,382 $ 12,988,043 $ 17,586,904
Contributions as a Percentage of Covered Payroll 4.00% 4.00% 4.00% 4.00%
Note: ten years of data will be presented when available.
120
Exhibit F-6
Wilson County, TennesseeSchedule of Contributions Based on Participation in the TeacherLegacy Pension Plan of TCRS
Discretely Presented Wilson County School DepartmentFor the Fiscal Year Ended June 30
2014 2015 2016 2017 2018
Contractually Required Contribution $ 4,951,168 $ 4,821,378 $ 4,647,111 $ 4,754,549 $ 4,764,035Less Contributions in Relation to the Contractually Required Contribution (4,951,168) (4,821,378) (4,647,111) (4,754,549) (4,764,035)
Contribution Deficiency (Excess) $ 0 $ 0 $ 0 $ 0 $ 0
Covered Payroll $ 55,756,395 $ 53,333,761 $ 51,406,056 $ 52,577,496 $ 52,469,002
Contributions as a Percentage of Covered Payroll 8.88% 9.04% 9.04% 9.04% 9.08%
Note: ten years of data will be presented when available.
121
Exhibit F-7Wilson County, TennesseeSchedule of Proportionate Share of the Net Pension Liability (Asset) in the Teacher Retirement Pension Plan of TCRSDiscretely Presented Wilson County School DepartmentFor the Fiscal Year Ended June 30 *
2016 2017 2018
School Department's Proportion of the Net Pension Liability/Asset 1.620931% 1.768930% 1.975719%
School Department's Proportionate Share of the Net Pension Liability (Asset) $ (65,209) $ (184,151) $ (521,263)
Covered Payroll $ 3,367,810 $ 7,783,382 $ 12,988,043
School Department's Proportionate Share of the Net Pension Liability (Asset) as a Percentage of its Covered Payroll (1.94)% (2.37)% (4.01)%
Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 127.46% 121.88% 126.81%
* The amounts presented were determined as of June 30 of the prior fiscal year.
Note: ten years of data will be presented when available.
122
Exhibit F-8
Wilson County, TennesseeSchedule of Proportionate Share of the Net Pension Asset in the Teacher Legacy Pension Plan of TCRSDiscretely Presented Wilson County School DepartmentFor the Fiscal Year Ended June 30 *
2015 2016 2017 2018
School Department's Proportion of the Net Pension Liability/Asset 1.420548% 1.424704% 1.424071% 1.487845%
School Department's Proportionate Share of the Net Pension Liability (Asset) $ (230,832) $ 583,607 $ 8,899,654 $ (486,798)
Covered Payroll $ 55,756,465 $ 53,333,761 $ 51,406,056 $ 52,577,496
School Department's Proportionate Share of the Net Pension Liability (Asset) as a Percentage of its Covered Payroll (.414002)% 1.094255% 17.31% (0.93)%
Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 100.08% 99.81% 97.14% 100.14%
* The amounts presented were determined as of June 30 of the prior fiscal year.
Note: ten years of data will be presented when available.
123
Exhibit F-9
Wilson County, TennesseeSchedule of Changes in the Total OPEB Liability and Related Ratios - Commercial PlanPrimary GovernmentFor the Fiscal Year Ended June 30 *
2018Total OPEB Liability Service Cost $ 2,810,319 Interest 2,123,074 Changes in Benefit Terms 0Differences Between Actual and Expected Experience 0Changes of Assumptions 0Benefit Payments /Refunds (1,351,903) Net Change in Total OPEB Liability $ 3,581,490 Total OPEB Liability, Beginning 52,584,024
Total OPEB Liability, Ending (a) $ 56,165,514
Covered Employee Payroll 26,277,126 Net OPEB Liability (Asset) as a Percentage of Covered Employee Payroll 213.74%
Note 1: ten years of data will be presented when available.Note 2: no assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75.Note: data presented includes primary government, employees of the discretely presented Wilson County Library Board and employees of the Joint Economic and Community Development Board (a joint venture).
124
Exhibit F-10
Wilson County, TennesseeSchedule of Changes in the Total OPEB Liability and Related Ratios - Commercial PlanDiscretely Presented Wilson County School DepartmentFor the Fiscal Year Ended June 30 *
2018Total OPEB Liability Service Cost $ 1,515,846 Interest 821,512 Changes in Benefit Terms 0Differences Between Actual and Expected Experience 0Changes of Assumptions 0Benefit Payments /Refunds (1,269,660) Net Change in Total OPEB Liability $ 1,067,698 Total OPEB Liability, Beginning 19,656,775
Total OPEB Liability, Ending (a) $ 20,724,473
Covered Employee Payroll 77,980,266 Net OPEB Liability (Asset) as a Percentage of Covered Employee Payroll 26.58%
Note 1: ten years of data will be presented when available.Note 2: no assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75.
125
WILSON COUNTY, TENNESSEE NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
For the Year Ended June 30, 2018
TENNESSEE CONSOLIDATED RETIREMENT SYSTEM Valuation Date: Actuarially determined contribution rates for fiscal year 2017 were calculated based on the June 30, 2016, actuarial valuation. Methods and assumptions used to determine contribution rates: Actuarial Cost Method Entry Age NormalAmortization Method Level Dollar, Closed (Not to Exceed 20 Years)Remaining Amortization Period Varies by YearAsset Valuation 10-Year Smoothed Within a 20%
Corridor to Market ValueInflation 3%Salary Increases Graded Salary Ranges from 8.97% to
3.71% Based on Age, Including InflationInvestment Rate of Return 7.5%, Net of Investment Expense, Including
InflationRetirement Age Pattern of Retirement Determined by
Experience StudyMortality Customized Table Based on Actual
Experience Including an Adjustment for Some Anticipated Improvement
Cost of Living Adjustments 2.5%
126
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES
127
Nonmajor Governmental Funds
Special Revenue Funds ____________________________
Special Revenue Funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects.
____________________________ Ambulance Service Fund – The Ambulance Service Fund is used to account for ambulance service-related operations. Special Purpose Fund – The Special Purpose Fund is used to account for general school construction. Drug Control Fund – The Drug Control Fund is used to account for revenues received from drug-related fines, forfeitures, and seizures. Sports and Recreation Fund – The Sports and Recreation Fund is used to account for property and sales taxes related to the Sports Authority of the County of Wilson, a discretely presented component unit. Agriculture Center Fund – The Agriculture Center Fund is used to account for Wilson County’s participation in and operation of the fairground property. Constitutional Officers - Fees Fund – The Constitutional Officers - Fees Fund is used to account for operating expenses paid directly from the fee and commission accounts of the trustee, clerks, register of deeds, and sheriff.
128
Debt Service Fund ____________________________
Debt Service Funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest.
____________________________ Rural Debt Service Fund – The Rural Debt Service Fund is used to account for the accumulation of resources for, and the payment of, principal, interest, and related costs of school projects outside the territorial limits of the Special School District.
Capital Projects Funds ____________________________
Capital Projects Funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.
____________________________ General Capital Projects Fund – The General Capital Projects Fund accounts for the financial resources to be used for the acquisition or construction of major capital facilities. High School Building Projects Fund – The High School Building Projects Fund is used to account for debt issued by Wilson County that will be subsequently contributed to the Schools Department for construction and renovation projects. HUD Grant Projects Fund – The HUD Grant Projects Fund is used to account for grant expenditures of the county. Highway Capital Projects Fund – The Highway Capital Projects Fund is used to account for highway-related expenditures of the county. Education Capital Projects Fund – The Education Capital Projects Fund accounts for debt issued by Wilson County that is subsequently contributed to the discretely presented Wilson County School Department for general capital expenditures of the school system. Other Capital Projects Fund – The Other Capital Projects Fund is used to account for receipts from building permits that are designated for capital projects.
129
Exhibit G-1
Wilson County, TennesseeCombining Balance SheetNonmajor Governmental FundsJune 30, 2018
Ambulance Special Drug Sports and AgricultureService Purpose Control Recreation Center
ASSETS
Cash $ 0 $ 0 $ 0 $ 0 $ 250Equity in Pooled Cash and Investments 240,691 4,041,921 839,048 0 742,214Accounts Receivable 0 0 0 0 0Due from Other Governments 0 1,411,583 0 0 100,000Property Taxes Receivable 0 0 0 979,069 0Allowance for Uncollectible Property Taxes 0 0 0 0 0Notes Receivable - Current 0 0 0 0 1,398Notes Receivable - Long-term 0 0 0 0 5,592
Total Assets $ 240,691 $ 5,453,504 $ 839,048 $ 979,069 $ 849,454
DEFERRED INFLOWS OF RESOURCES
Deferred Current Property Taxes $ 0 $ 0 $ 0 $ 979,069 $ 0Deferred Delinquent Property Taxes 0 0 0 0 0Other Deferred/Unavailable Revenue 0 711,383 0 0 0Total Deferred Inflows of Resources $ 0 $ 711,383 $ 0 $ 979,069 $ 0
FUND BALANCES
Restricted:Restricted for Public Safety $ 0 $ 0 $ 839,048 $ 0 $ 0Restricted for Agriculture and Natural Resources 0 0 0 0 842,464Restricted for Education 0 4,742,121 0 0 0
(Continued)
Special Revenue Funds
130
Exhibit G-1
Wilson County, TennesseeCombining Balance SheetNonmajor Governmental Funds (Cont.)
Ambulance Special Drug Sports and AgricultureService Purpose Control Recreation Center
FUND BALANCES (Cont.)
Restricted (Cont.):Restricted for Capital Outlay $ 0 $ 0 $ 0 $ 0 $ 0Restricted for Capital Projects 0 0 0 0 0
Committed:Committed for General Government 0 0 0 0 0Committed for Finance 0 0 0 0 0Committed for Administration of Justice 0 0 0 0 0Committed for Public Health and Welfare 240,691 0 0 0 0Committed for Agriculture and Natural Resources 0 0 0 0 6,990Committed for Debt Service 0 0 0 0 0Committed for Capital Projects 0 0 0 0 0
Assigned:Assigned for Capital Projects 0 0 0 0 0
Total Fund Balances $ 240,691 $ 4,742,121 $ 839,048 $ 0 $ 849,454
Total Deferred Inflows of Resources and Fund Balances $ 240,691 $ 5,453,504 $ 839,048 $ 979,069 $ 849,454
(Continued)
Special Revenue Funds
131
Exhibit G-1
Wilson County, TennesseeCombining Balance SheetNonmajor Governmental Funds (Cont.)
Constitu -tional Rural General HUD Highway
Officers - Debt Capital Grant CapitalFees Total Service Projects Projects Projects
ASSETS
Cash $ 690,267 $ 690,517 $ 0 $ 0 $ 0 $ 0Equity in Pooled Cash and Investments 0 5,863,874 2,127,305 1,908,996 272 2,599,706Accounts Receivable 41,497 41,497 0 0 0 0Due from Other Governments 0 1,511,583 306,047 0 0 0Property Taxes Receivable 0 979,069 0 0 0 1,966,363Allowance for Uncollectible Property Taxes 0 0 0 0 0 (37,453)Notes Receivable - Current 0 1,398 0 0 0 5,699Notes Receivable - Long-term 0 5,592 0 0 0 22,786
Total Assets $ 731,764 $ 9,093,530 $ 2,433,352 $ 1,908,996 $ 272 $ 4,557,101
DEFERRED INFLOWS OF RESOURCES
Deferred Current Property Taxes $ 0 $ 979,069 $ 0 $ 0 $ 0 $ 1,903,591Deferred Delinquent Property Taxes 0 0 0 0 0 22,803Other Deferred/Unavailable Revenue 0 711,383 153,023 0 0 0Total Deferred Inflows of Resources $ 0 $ 1,690,452 $ 153,023 $ 0 $ 0 $ 1,926,394
FUND BALANCES
Restricted:Restricted for Public Safety $ 0 $ 839,048 $ 0 $ 0 $ 0 $ 0Restricted for Agriculture and Natural Resources 0 842,464 0 0 0 0Restricted for Education 0 4,742,121 0 0 0 0
(Continued)
Special Revenue Funds (Cont.)Debt Service
Fund Capital Projects Funds
132
Exhibit G-1
Wilson County, TennesseeCombining Balance SheetNonmajor Governmental Funds (Cont.)
Constitu -tional Rural General HUD Highway
Officers - Debt Capital Grant CapitalFees Total Service Projects Projects Projects
FUND BALANCES (Cont.)
Restricted (Cont.):Restricted for Capital Outlay $ 0 $ 0 $ 0 $ 1,891,000 $ 0 $ 0Restricted for Capital Projects 0 0 0 17,351 272 2,602,222
Committed:Committed for General Government 57,300 57,300 0 0 0 0Committed for Finance 381,158 381,158 0 0 0 0Committed for Administration of Justice 293,306 293,306 0 0 0 0Committed for Public Health and Welfare 0 240,691 0 0 0 0Committed for Agriculture and Natural Resources 0 6,990 0 0 0 0Committed for Debt Service 0 0 2,280,329 0 0 0Committed for Capital Projects 0 0 0 0 0 28,485
Assigned:Assigned for Capital Projects 0 0 0 645 0 0
Total Fund Balances $ 731,764 $ 7,403,078 $ 2,280,329 $ 1,908,996 $ 272 $ 2,630,707
Total Deferred Inflows of Resources and Fund Balances $ 731,764 $ 9,093,530 $ 2,433,352 $ 1,908,996 $ 272 $ 4,557,101
(Continued)
Special Revenue Funds (Cont.)Debt Service
Fund Capital Projects Funds
133
Exhibit G-1
Wilson County, TennesseeCombining Balance SheetNonmajor Governmental Funds (Cont.)
TotalOther Nonmajor
Capital GovernmentalProjects Total Funds
ASSETS
Cash $ 0 $ 0 $ 690,517Equity in Pooled Cash and Investments 3,307,182 7,816,156 15,807,335Accounts Receivable 0 0 41,497Due from Other Governments 0 0 1,817,630Property Taxes Receivable 0 1,966,363 2,945,432Allowance for Uncollectible Property Taxes 0 (37,453) (37,453)Notes Receivable - Current 0 5,699 7,097Notes Receivable - Long-term 0 22,786 28,378
Total Assets $ 3,307,182 $ 9,773,551 $ 21,300,433
DEFERRED INFLOWS OF RESOURCES
Deferred Current Property Taxes $ 0 $ 1,903,591 $ 2,882,660Deferred Delinquent Property Taxes 0 22,803 22,803Other Deferred/Unavailable Revenue 0 0 864,406Total Deferred Inflows of Resources $ 0 $ 1,926,394 $ 3,769,869
FUND BALANCES
Restricted:Restricted for Public Safety $ 0 $ 0 $ 839,048Restricted for Agriculture and Natural Resources 0 0 842,464Restricted for Education 0 0 4,742,121
(Continued)
Capital Projects Funds (Cont.)
134
Exhibit G-1
Wilson County, TennesseeCombining Balance SheetNonmajor Governmental Funds (Cont.)
TotalOther Nonmajor
Capital GovernmentalProjects Total Funds
FUND BALANCES (Cont.)
Restricted (Cont.):Restricted for Capital Outlay $ 0 $ 1,891,000 $ 1,891,000Restricted for Capital Projects 3,307,182 5,927,027 5,927,027
Committed:Committed for General Government 0 0 57,300Committed for Finance 0 0 381,158Committed for Administration of Justice 0 0 293,306Committed for Public Health and Welfare 0 0 240,691Committed for Agriculture and Natural Resources 0 0 6,990Committed for Debt Service 0 0 2,280,329Committed for Capital Projects 0 28,485 28,485
Assigned:Assigned for Capital Projects 0 645 645
Total Fund Balances $ 3,307,182 $ 7,847,157 $ 17,530,564
Total Deferred Inflows of Resources and Fund Balances $ 3,307,182 $ 9,773,551 $ 21,300,433
Capital Projects Funds (Cont.)
135
Exhibit G-2
Wilson County, TennesseeCombining Statement of Revenues, Expenditures,
and Changes in Fund BalancesNonmajor Governmental FundsFor the Year Ended June 30, 2018
Ambulance Special Drug Sports and AgricultureService Purpose Control Recreation Center
RevenuesLocal Taxes $ 0 $ 1,577,709 $ 0 $ 961,447 $ 1,108,358Licenses and Permits 1,500 0 0 0 0Fines, Forfeitures, and Penalties 0 0 118,723 0 0Charges for Current Services 313,781 0 0 0 494,283Other Local Revenues 26,280 0 0 0 28,635State of Tennessee 0 0 0 0 125,000Federal Government 0 0 0 0 0Other Governments and Citizens Groups 0 0 0 0 478,321
Total Revenues $ 341,561 $ 1,577,709 $ 118,723 $ 961,447 $ 2,234,597
ExpendituresCurrent:
General Government $ 0 $ 78,193 $ 0 $ 0 $ 0Finance 0 0 0 0 0Administration of Justice 0 0 0 0 0Public Safety 0 0 146,837 0 0Public Health and Welfare 171,370 0 0 0 0Social, Cultural, and Recreational Services 0 0 0 0 687,517Agriculture and Natural Resources 0 0 0 0 1,329,844Other Operations 0 2,550,000 0 961,447 0Highways 0 0 0 0 0
Debt Service:Principal on Debt 0 835,000 0 0 0Interest on Debt 0 29,225 0 0 0
(Continued)
Special Revenue Funds
136
Exhibit G-2
Wilson County, TennesseeCombining Statement of Revenues, Expenditures,
and Changes in Fund BalancesNonmajor Governmental Funds (Cont.)
Ambulance Special Drug Sports and AgricultureService Purpose Control Recreation Center
Expenditures (Cont.)Debt Service (Cont.)
Other Debt Service $ 0 $ 0 $ 0 $ 0 $ 0Capital Projects 0 0 0 0 0
Total Expenditures $ 171,370 $ 3,492,418 $ 146,837 $ 961,447 $ 2,017,361
Excess (Deficiency) of RevenuesOver Expenditures $ 170,191 $ (1,914,709) $ (28,114) $ 0 $ 217,236
Other Financing Sources (Uses)Notes Issued $ 0 $ 0 $ 0 $ 0 $ 0Capital Leases Issued 0 0 0 0 0Insurance Recovery 0 0 0 0 108Transfers Out 0 0 0 0 0
Total Other Financing Sources (Uses) $ 0 $ 0 $ 0 $ 0 $ 108
Net Change in Fund Balances $ 170,191 $ (1,914,709) $ (28,114) $ 0 $ 217,344Fund Balance, July 1, 2017 70,500 6,656,830 867,162 0 632,110
Fund Balance, June 30, 2018 $ 240,691 $ 4,742,121 $ 839,048 $ 0 $ 849,454
(Continued)
Special Revenue Funds
137
Exhibit G-2
Wilson County, TennesseeCombining Statement of Revenues, Expenditures,
and Changes in Fund BalancesNonmajor Governmental Funds (Cont.)
Constitu -tional Rural General High School HUD
Officers - Debt Capital Building GrantFees Total Service Projects Projects Projects
RevenuesLocal Taxes $ 0 $ 3,647,514 $ 8,020,413 $ 0 $ 0 $ 0Licenses and Permits 0 1,500 0 0 0 0Fines, Forfeitures, and Penalties 0 118,723 0 0 0 0Charges for Current Services 3,200,133 4,008,197 0 0 0 0Other Local Revenues 0 54,915 7,885 25,211 0 0State of Tennessee 0 125,000 0 0 0 0Federal Government 0 0 100,355 0 0 0Other Governments and Citizens Groups 0 478,321 852,128 0 0 0
Total Revenues $ 3,200,133 $ 8,434,170 $ 8,980,781 $ 25,211 $ 0 $ 0
ExpendituresCurrent:
General Government $ 469,531 $ 547,724 $ 0 $ 0 $ 0 $ 0Finance 1,455,414 1,455,414 0 0 0 0Administration of Justice 1,321,910 1,321,910 0 0 0 0Public Safety 0 146,837 0 145,960 0 0Public Health and Welfare 0 171,370 0 0 0 0Social, Cultural, and Recreational Services 0 687,517 0 0 0 0Agriculture and Natural Resources 0 1,329,844 0 0 0 0Other Operations 0 3,511,447 0 17,159 0 0Highways 0 0 0 0 0 0
Debt Service:Principal on Debt 0 835,000 3,515,000 0 0 0Interest on Debt 0 29,225 4,783,593 0 0 0
(Continued)
Special Revenue Funds (Cont.)
Debt Service Fund Capital Projects Funds
138
Exhibit G-2
Wilson County, TennesseeCombining Statement of Revenues, Expenditures,
and Changes in Fund BalancesNonmajor Governmental Funds (Cont.)
Constitu -tional Rural General High School HUD
Officers - Debt Capital Building GrantFees Total Service Projects Projects Projects
Expenditures (Cont.)Debt Service (Cont.)
Other Debt Service $ 0 $ 0 $ 17,482 $ 0 $ 0 $ 0Capital Projects 0 0 0 0 1,438,141 0
Total Expenditures $ 3,246,855 $ 10,036,288 $ 8,316,075 $ 163,119 $ 1,438,141 $ 0
Excess (Deficiency) of RevenuesOver Expenditures $ (46,722) $ (1,602,118) $ 664,706 $ (137,908) $ (1,438,141) $ 0
Other Financing Sources (Uses)Notes Issued $ 0 $ 0 $ 0 $ 1,891,000 $ 0 $ 0Capital Leases Issued 0 0 0 0 0 0Insurance Recovery 0 108 0 0 0 0Transfers Out 0 0 0 0 0 0
Total Other Financing Sources (Uses) $ 0 $ 108 $ 0 $ 1,891,000 $ 0 $ 0
Net Change in Fund Balances $ (46,722) $ (1,602,010) $ 664,706 $ 1,753,092 $ (1,438,141) $ 0Fund Balance, July 1, 2017 778,486 9,005,088 1,615,623 155,904 1,438,141 272
Fund Balance, June 30, 2018 $ 731,764 $ 7,403,078 $ 2,280,329 $ 1,908,996 $ 0 $ 272
(Continued)
Special Revenue Funds (Cont.)
Debt Service Fund Capital Projects Funds
139
Exhibit G-2
Wilson County, TennesseeCombining Statement of Revenues, Expenditures,
and Changes in Fund BalancesNonmajor Governmental Funds (Cont.)
TotalHighway Education Other NonmajorCapital Capital Capital GovernmentalProjects Projects Projects Total Funds
RevenuesLocal Taxes $ 1,839,301 $ 0 $ 2,294,220 $ 4,133,521 $ 15,801,448Licenses and Permits 0 0 764,416 764,416 765,916Fines, Forfeitures, and Penalties 0 0 0 0 118,723Charges for Current Services 0 0 140,000 140,000 4,148,197Other Local Revenues 0 0 0 25,211 88,011State of Tennessee 0 0 0 0 125,000Federal Government 0 0 0 0 100,355Other Governments and Citizens Groups 0 0 0 0 1,330,449
Total Revenues $ 1,839,301 $ 0 $ 3,198,636 $ 5,063,148 $ 22,478,099
ExpendituresCurrent:
General Government $ 0 $ 0 $ 105,526 $ 105,526 $ 653,250Finance 0 0 0 0 1,455,414Administration of Justice 0 0 0 0 1,321,910Public Safety 0 0 1,594,737 1,740,697 1,887,534Public Health and Welfare 0 0 0 0 171,370Social, Cultural, and Recreational Services 0 0 0 0 687,517Agriculture and Natural Resources 0 0 459,020 459,020 1,788,864Other Operations 0 0 172,592 189,751 3,701,198Highways 0 0 95,000 95,000 95,000
Debt Service:Principal on Debt 0 0 0 0 4,350,000Interest on Debt 0 0 0 0 4,812,818
(Continued)
Capital Projects Funds (Cont.)
140
Exhibit G-2
Wilson County, TennesseeCombining Statement of Revenues, Expenditures,
and Changes in Fund BalancesNonmajor Governmental Funds (Cont.)
TotalHighway Education Other NonmajorCapital Capital Capital GovernmentalProjects Projects Projects Total Funds
Expenditures (Cont.)Debt Service (Cont.)
Other Debt Service $ 0 $ 0 $ 0 $ 0 $ 17,482Capital Projects 2,082,330 66,840 69,312 3,656,623 3,656,623
Total Expenditures $ 2,082,330 $ 66,840 $ 2,496,187 $ 6,246,617 $ 24,598,980
Excess (Deficiency) of RevenuesOver Expenditures $ (243,029) $ (66,840) $ 702,449 $ (1,183,469) $ (2,120,881)
Other Financing Sources (Uses)Notes Issued $ 0 $ 0 $ 0 $ 1,891,000 $ 1,891,000Capital Leases Issued 0 66,840 0 66,840 66,840Insurance Recovery 0 0 0 0 108Transfers Out 0 0 (750,000) (750,000) (750,000)
Total Other Financing Sources (Uses) $ 0 $ 66,840 $ (750,000) $ 1,207,840 $ 1,207,948
Net Change in Fund Balances $ (243,029) $ 0 $ (47,551) $ 24,371 $ (912,933)Fund Balance, July 1, 2017 2,873,736 0 3,354,733 7,822,786 18,443,497
Fund Balance, June 30, 2018 $ 2,630,707 $ 0 $ 3,307,182 $ 7,847,157 $ 17,530,564
Capital Projects Funds (Cont.)
141
Exhibit G-3
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetAmbulance Service FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesLicenses and Permits $ 1,500 $ 0 $ 0 $ 1,500 $ 0 $ 0 $ 1,500Charges for Current Services 313,781 0 0 313,781 265,000 265,000 48,781Other Local Revenues 26,280 0 0 26,280 0 35,000 (8,720)
Total Revenues $ 341,561 $ 0 $ 0 $ 341,561 $ 265,000 $ 300,000 $ 41,561
ExpendituresPublic Health and Welfare
Ambulance/Emergency Medical Services $ 171,370 $ (9,554) $ 46,908 $ 208,724 $ 265,000 $ 300,000 $ 91,276Total Expenditures $ 171,370 $ (9,554) $ 46,908 $ 208,724 $ 265,000 $ 300,000 $ 91,276
Excess (Deficiency) of RevenuesOver Expenditures $ 170,191 $ 9,554 $ (46,908) $ 132,837 $ 0 $ 0 $ 132,837
Net Change in Fund Balance $ 170,191 $ 9,554 $ (46,908) $ 132,837 $ 0 $ 0 $ 132,837Fund Balance, July 1, 2017 70,500 (9,554) 0 60,946 60,946 60,946 0
Fund Balance, June 30, 2018 $ 240,691 $ 0 $ (46,908) $ 193,783 $ 60,946 $ 60,946 $ 132,837
Budgeted Amounts
142
Exhibit G-4
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual and BudgetSpecial Purpose FundFor the Year Ended June 30, 2018
Variancewith FinalBudget -Positive
Actual Original Final (Negative)
RevenuesLocal Taxes $ 1,577,709 $ 7,464,183 $ 1,090,940 $ 486,769
Total Revenues $ 1,577,709 $ 7,464,183 $ 1,090,940 $ 486,769
ExpendituresGeneral Government
County Buildings $ 78,193 $ 85,000 $ 85,000 $ 6,807Other Operations
Contributions to Other Agencies 2,550,000 0 2,550,000 0Principal on Debt
Education 835,000 835,000 835,000 0Interest on Debt
Education 29,225 29,225 29,225 0Other Debt Service
Education 0 7,383,243 10,000 10,000Total Expenditures $ 3,492,418 $ 8,332,468 $ 3,509,225 $ 16,807
Excess (Deficiency) of RevenuesOver Expenditures $ (1,914,709) $ (868,285) $ (2,418,285) $ 503,576
Net Change in Fund Balance $ (1,914,709) $ (868,285) $ (2,418,285) $ 503,576Fund Balance, July 1, 2017 6,656,830 6,656,830 6,656,830 0
Fund Balance, June 30, 2018 $ 4,742,121 $ 5,788,545 $ 4,238,545 $ 503,576
Budgeted Amounts
143
Exhibit G-5
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetDrug Control FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesFines, Forfeitures, and Penalties $ 118,723 $ 0 $ 0 $ 118,723 $ 125,500 $ 125,500 $ (6,777)
Total Revenues $ 118,723 $ 0 $ 0 $ 118,723 $ 125,500 $ 125,500 $ (6,777)
ExpendituresPublic Safety
Drug Enforcement $ 146,837 $ (41,401) $ 3,694 $ 109,130 $ 149,500 $ 149,500 $ 40,370Total Expenditures $ 146,837 $ (41,401) $ 3,694 $ 109,130 $ 149,500 $ 149,500 $ 40,370
Excess (Deficiency) of RevenuesOver Expenditures $ (28,114) $ 41,401 $ (3,694) $ 9,593 $ (24,000) $ (24,000) $ 33,593
Net Change in Fund Balance $ (28,114) $ 41,401 $ (3,694) $ 9,593 $ (24,000) $ (24,000) $ 33,593Fund Balance, July 1, 2017 867,162 (41,401) 0 825,761 825,761 825,761 0
Fund Balance, June 30, 2018 $ 839,048 $ 0 $ (3,694) $ 835,354 $ 801,761 $ 801,761 $ 33,593
Budgeted Amounts
144
Exhibit G-6
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual and BudgetSports and Recreation FundFor the Year Ended June 30, 2018
Variancewith FinalBudget -Positive
Actual Original Final (Negative)
RevenuesLocal Taxes $ 961,447 $ 961,447 $ 961,447 $ 0
Total Revenues $ 961,447 $ 961,447 $ 961,447 $ 0
ExpendituresOther Operations
Contributions to Other Agencies $ 961,447 $ 961,447 $ 961,447 $ 0Total Expenditures $ 961,447 $ 961,447 $ 961,447 $ 0
Excess (Deficiency) of RevenuesOver Expenditures $ 0 $ 0 $ 0 $ 0
Net Change in Fund Balance $ 0 $ 0 $ 0 $ 0Fund Balance, July 1, 2017 0 0 0 0
Fund Balance, June 30, 2018 $ 0 $ 0 $ 0 $ 0
Budgeted Amounts
145
Exhibit G-7
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetAgriculture Center FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesLocal Taxes $ 1,108,358 $ 0 $ 0 $ 1,108,358 $ 955,725 $ 955,725 $ 152,633Charges for Current Services 494,283 0 0 494,283 529,997 529,997 (35,714)Other Local Revenues 28,635 0 0 28,635 45,000 45,000 (16,365)State of Tennessee 125,000 0 0 125,000 0 0 125,000Other Governments and Citizens Groups 478,321 0 0 478,321 290,000 402,873 75,448
Total Revenues $ 2,234,597 $ 0 $ 0 $ 2,234,597 $ 1,820,722 $ 1,933,595 $ 301,002
ExpendituresSocial, Cultural, and Recreational Services
Other Social, Cultural, and Recreational $ 687,517 $ (118,168) $ 22,165 $ 591,514 $ 516,318 $ 656,971 $ 65,457Agriculture and Natural Resources
Other Agriculture and Natural Resources 1,329,844 (72,788) 39,300 1,296,356 1,215,315 1,421,876 125,520Total Expenditures $ 2,017,361 $ (190,956) $ 61,465 $ 1,887,870 $ 1,731,633 $ 2,078,847 $ 190,977
Excess (Deficiency) of RevenuesOver Expenditures $ 217,236 $ 190,956 $ (61,465) $ 346,727 $ 89,089 $ (145,252) $ 491,979
Other Financing Sources (Uses)Insurance Recovery $ 108 $ 0 $ 0 $ 108 $ 0 $ 0 $ 108
Total Other Financing Sources $ 108 $ 0 $ 0 $ 108 $ 0 $ 0 $ 108
Net Change in Fund Balance $ 217,344 $ 190,956 $ (61,465) $ 346,835 $ 89,089 $ (145,252) $ 492,087Fund Balance, July 1, 2017 632,110 (190,956) 0 441,154 317,104 317,104 124,050
Fund Balance, June 30, 2018 $ 849,454 $ 0 $ (61,465) $ 787,989 $ 406,193 $ 171,852 $ 616,137
Budgeted Amounts
146
Exhibit G-8
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual and BudgetRural Debt Service FundFor the Year Ended June 30, 2018
Variancewith FinalBudget -Positive
Actual Original Final (Negative)
RevenuesLocal Taxes $ 8,020,413 $ 1,365,759 $ 7,739,002 $ 281,411Other Local Revenues 7,885 744,152 0 7,885Federal Government 100,355 115,116 115,116 (14,761)Other Governments and Citizens Groups 852,128 0 744,152 107,976
Total Revenues $ 8,980,781 $ 2,225,027 $ 8,598,270 $ 382,511
ExpendituresPrincipal on Debt
Education $ 3,515,000 $ 3,800,000 $ 3,800,000 $ 285,000Interest on Debt
Education 4,783,593 5,132,444 5,132,444 348,851Other Debt Service
Education 17,482 25,000 25,000 7,518Total Expenditures $ 8,316,075 $ 8,957,444 $ 8,957,444 $ 641,369
Excess (Deficiency) of RevenuesOver Expenditures $ 664,706 $ (6,732,417) $ (359,174) $ 1,023,880
Other Financing Sources (Uses)Transfers In $ 0 $ 6,373,243 $ 0 $ 0
Total Other Financing Sources $ 0 $ 6,373,243 $ 0 $ 0
Net Change in Fund Balance $ 664,706 $ (359,174) $ (359,174) $ 1,023,880Fund Balance, July 1, 2017 1,615,623 1,623,508 1,623,508 (7,885)
Fund Balance, June 30, 2018 $ 2,280,329 $ 1,264,334 $ 1,264,334 $ 1,015,995
Budgeted Amounts
147
Exhibit G-9
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetHighway Capital Projects FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesLocal Taxes $ 1,839,301 $ 0 $ 0 $ 1,839,301 $ 1,833,642 $ 1,833,642 $ 5,659
Total Revenues $ 1,839,301 $ 0 $ 0 $ 1,839,301 $ 1,833,642 $ 1,833,642 $ 5,659
ExpendituresCapital Projects
Highway and Street Capital Projects $ 2,082,330 $ (2,013,718) $ 1,695,151 $ 1,763,763 $ 1,797,000 $ 1,797,000 $ 33,237Total Expenditures $ 2,082,330 $ (2,013,718) $ 1,695,151 $ 1,763,763 $ 1,797,000 $ 1,797,000 $ 33,237
Excess (Deficiency) of RevenuesOver Expenditures $ (243,029) $ 2,013,718 $ (1,695,151) $ 75,538 $ 36,642 $ 36,642 $ 38,896
Net Change in Fund Balance $ (243,029) $ 2,013,718 $ (1,695,151) $ 75,538 $ 36,642 $ 36,642 $ 38,896Fund Balance, July 1, 2017 2,873,736 (2,013,718) 0 860,018 826,028 826,028 33,990
Fund Balance, June 30, 2018 $ 2,630,707 $ 0 $ (1,695,151) $ 935,556 $ 862,670 $ 862,670 $ 72,886
Budgeted Amounts
148
Exhibit G-10
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetOther Capital Projects FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesLocal Taxes $ 2,294,220 $ 0 $ 0 $ 2,294,220 $ 1,834,007 $ 1,834,007 $ 460,213Licenses and Permits 764,416 0 0 764,416 850,000 850,000 (85,584)Charges for Current Services 140,000 0 0 140,000 50,000 50,000 90,000
Total Revenues $ 3,198,636 $ 0 $ 0 $ 3,198,636 $ 2,734,007 $ 2,734,007 $ 464,629
ExpendituresGeneral Government
Election Commission $ 99,546 $ 0 $ 0 $ 99,546 $ 497,733 $ 497,733 $ 398,187County Buildings 5,980 0 302,586 308,566 310,000 310,000 1,434
Public SafetySheriff's Department 691,955 (640,325) 39,846 91,476 0 91,875 399Civil Defense 902,782 (811,635) 0 91,147 81,990 126,990 35,843
Agriculture and Natural ResourcesOther Agriculture and Natural Resources 459,020 (144,252) 36,235 351,003 357,870 357,870 6,867
Other OperationsVeterans' Services 172,592 (121,615) 10,904 61,881 61,933 61,933 52
HighwaysHighway and Bridge Maintenance 95,000 0 0 95,000 0 95,000 0
Capital ProjectsGeneral Administration Projects 44,278 (5,857) 0 38,421 954,274 204,274 165,853Administration of Justice Projects 25,034 (25,056) 22 0 0 0 0
Total Expenditures $ 2,496,187 $ (1,748,740) $ 389,593 $ 1,137,040 $ 2,263,800 $ 1,745,675 $ 608,635
Excess (Deficiency) of RevenuesOver Expenditures $ 702,449 $ 1,748,740 $ (389,593) $ 2,061,596 $ 470,207 $ 988,332 $ 1,073,264
Other Financing Sources (Uses)Transfers Out $ (750,000) $ 0 $ 0 $ (750,000) $ 0 $ (750,000) $ 0
Total Other Financing Sources $ (750,000) $ 0 $ 0 $ (750,000) $ 0 $ (750,000) $ 0
Net Change in Fund Balance $ (47,551) $ 1,748,740 $ (389,593) $ 1,311,596 $ 470,207 $ 238,332 $ 1,073,264Fund Balance, July 1, 2017 3,354,733 (1,748,740) 0 1,605,993 1,605,993 1,605,993 0
Fund Balance, June 30, 2018 $ 3,307,182 $ 0 $ (389,593) $ 2,917,589 $ 2,076,200 $ 1,844,325 $ 1,073,264
Budgeted Amounts
149
Major Governmental Fund
General Debt Service Fund ____________________________
The General Debt Service Fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest.
____________________________
150
Exhibit H
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual and BudgetGeneral Debt Service FundFor the Year Ended June 30, 2018
Variancewith FinalBudget -Positive
Actual Original Final (Negative)
RevenuesLocal Taxes $ 18,166,033 $ 16,909,037 $ 16,909,037 $ 1,256,996Other Local Revenues 881,010 74,000 73,999 807,011Federal Government 832,844 895,895 895,895 (63,051)Other Governments and Citizens Groups 570,378 31,140 601,518 (31,140)
Total Revenues $ 20,450,265 $ 17,910,072 $ 18,480,449 $ 1,969,816
ExpendituresPrincipal on Debt
General Government $ 2,063,200 $ 1,958,200 $ 2,063,200 $ 0Education 7,234,776 6,936,800 7,234,776 0
Interest on DebtGeneral Government 480,890 747,031 480,895 5Education 8,319,693 7,886,039 8,319,693 0
Other Debt ServiceGeneral Government 267,100 263,000 269,885 2,785Highways and Streets 0 7,000 0 0
Total Expenditures $ 18,365,659 $ 17,798,070 $ 18,368,449 $ 2,790
Excess (Deficiency) of RevenuesOver Expenditures $ 2,084,606 $ 112,002 $ 112,000 $ 1,972,606
Other Financing Sources (Uses)Transfers In $ 750,000 $ 750,000 $ 750,000 $ 0
Total Other Financing Sources $ 750,000 $ 750,000 $ 750,000 $ 0
Net Change in Fund Balance $ 2,834,606 $ 862,002 $ 862,000 $ 1,972,606Fund Balance, July 1, 2017 18,801,457 17,625,898 17,625,898 1,175,559
Fund Balance, June 30, 2018 $ 21,636,063 $ 18,487,900 $ 18,487,898 $ 3,148,165
Budgeted Amounts
151
Proprietary Funds ______________________________
Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the county, or other governments, on a cost-reimbursed basis.
______________________________ Self-Insurance Fund – The Self-Insurance Fund is used to account for transactions of the county’s self-insured health program. County Insurance Fund – The County Insurance Fund is used to account for all of the county’s non-health related insurances.
152
Exhibit I-1Wilson County, TennesseeCombining Statement of Net PositionProprietary FundsJune 30, 2018
Self - CountyInsurance Insurance Total
ASSETS
Equity in Pooled Cash and Investments $ 1,502,020 $ 23,581 $ 1,525,601
Total Assets $ 1,502,020 $ 23,581 $ 1,525,601
LIABILITIES
Claims and Judgments Payable $ 272,468 $ 0 $ 272,468Total Liabilities $ 272,468 $ 0 $ 272,468
NET POSITION
Unrestricted $ 1,229,552 $ 23,581 $ 1,253,133
Total Net Position $ 1,229,552 $ 23,581 $ 1,253,133
Internal Service Funds
153
Exhibit I-2
Wilson County, TennesseeCombining Statement of Revenues, Expenses, and Changes in Net PositionProprietary FundsFor the Year Ended June 30, 2018
Self - CountyInsurance Insurance Total
Operating Revenues Charges for Current Services: Self-Insurance Premiums/Contributions $ 10,054,272 $ 1,879,531 $ 11,933,803 Other Employee Benefit Charges/Contributions 272,339 0 272,339 Other Local Revenues: Retirees' Insurance Payments 66,968 0 66,968Total Operating Revenues $ 10,393,579 $ 1,879,531 $ 12,273,110
Operating Expenses County Mayor/Executive: Other Self-Insured Claims $ 0 $ 1,666 $ 1,666 Codes Compliance: Other Self-Insured Claims 0 250 250 County Buildings: Other Self-Insured Claims 0 17,931 17,931 Risk Management: Liability Insurance 0 880,684 880,684 Workers' Compensation Insurance 0 1,672,640 1,672,640 Probation Services: Other Self-Insured Claims 0 25,000 25,000 Sheriff's Department: Other Self-Insured Claims 0 21,293 21,293 Civil Defense: Maintenance and Repair Services - Vehicles 0 4,918 4,918 Liability Insurance 0 1,782 1,782 Other Self-Insured Claims 0 66,367 66,367 Rabies and Animal Control: Other Self-Insured Claims 0 2,500 2,500 Convenience Centers: Other Self-Insured Claims 0 15,464 15,464 Landfill Operation and Maintenance: Other Self-Insured Claims 0 6,385 6,385 Highway and Bridge Maintenance: Liability Insurance 0 1,978 1,978 Other Self-Insured Claims 0 4,120 4,120 Employee Benefits: Handling Charges and Administrative Costs 249,887 0 249,887 Life Insurance 55,454 0 55,454 Communications 1,636 0 1,636 Medical and Dental Services 9,237,905 0 9,237,905 Other Contracted Services 517 0 517 Drug and Medical Supplies 31,500 0 31,500 Office Supplies 12,056 0 12,056 Other Supplies and Materials 2,239 0 2,239 Refunds 1,087 0 1,087 Other Charges 4,079 0 4,079 Office Equipment 475 0 475Total Operating Expenses $ 9,596,835 $ 2,722,978 $ 12,319,813Operating Income (Loss) $ 796,744 $ (843,447) $ (46,703)
Nonoperating Revenues (Expenses) Insurance Recovery $ 0 $ 143,807 $ 143,807 Miscellaneous Refunds 17,312 1,849 19,161 Investment Income 0 140,000 140,000Total Nonoperating Revenues (Expenses) $ 17,312 $ 285,656 $ 302,968
Income (Loss) Before Operating Transfers $ 814,056 $ (557,791) $ 256,265Transfers In (Out) (550,000) 550,000 0
Change in Net Position $ 264,056 $ (7,791) $ 256,265Net Position, July 1, 2017 965,496 31,372 996,868
Net Position, June 30, 2018 $ 1,229,552 $ 23,581 $ 1,253,133
Internal Service Funds
154
Exhibit I-3
Wilson County, TennesseeCombining Statement of Cash FlowsProprietary FundsFor the Year Ended June 30, 2018
Self - CountyInsurance Insurance Total
Cash Flows from Operating Activities Receipts from Interfund Services Provided $ 10,326,611 $ 1,879,531 $ 12,206,142 Receipts from Customers and Users 66,968 0 66,968 Payments to Suppliers (9,811,889) (4,918) (9,816,807) Other Self-Insured Claims 0 (2,718,060) (2,718,060) Other Receipts (Payments) 17,312 1,849 19,161Net Cash Provided By (Used In) Operating Activities $ 599,002 $ (841,598) $ (242,596)
Cash Flows from Noncapital Financing Activities Insurance Recovery $ 0 $ 143,807 $ 143,807 Transfers to Other Funds (550,000) 550,000 0Net Cash Provided By (Used In) Noncapital Financing Activities $ (550,000) $ 693,807 $ 143,807
Cash Flows from Investing Activities Investment Income $ 0 $ 140,000 $ 140,000Net Cash Provided By (Used In) Investing Activities $ 0 $ 140,000 $ 140,000
Net Increase (Decrease) in Cash $ 49,002 $ (7,791) $ 41,211Cash, July 1, 2017 1,453,018 31,372 1,484,390
Cash, June 30, 2018 $ 1,502,020 $ 23,581 $ 1,525,601
Reconciliation of Operating Income (Loss) to Net Cash Provided By (Used In) Operating Activities Operating Income (Loss) $ 796,744 $ (843,447) $ (46,703) Adjustments to Reconcile Net Operating Income (Loss) to Net Cash Provided By (Used In) Operating Activities: Miscellaneous Refunds 17,312 1,849 19,161 Change in Assets and Liabilities: Increase (Decrease) in Claims and Judgments Payable (215,054) 0 (215,054)
Net Cash Provided By (Used In) Operating Activities $ 599,002 $ (841,598) $ (242,596)
Internal Service Funds
155
Fiduciary Funds ____________________________
Agency Funds are used to account for assets held by the county as an agent for individuals, private organizations, other governments, and/or other funds. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.
____________________________ Cities - Sales Tax Fund – The Cities - Sales Tax Fund is used to account for the second half of the sales tax revenues collected inside incorporated cities of the county. These revenues are received by the county from the State of Tennessee and forwarded to the various cities on a monthly basis. Special School District Fund – The Special School District Fund is used to account for the Lebanon Special School District’s share of education revenues collected by the county, which must be apportioned between the county and the school district on an average daily attendance basis and property taxes assessed on parcels that lie within the Lebanon Special School District. These collections are remitted to the special school district on a monthly basis. Constitutional Officers - Agency Fund – The Constitutional Officers - Agency Fund is used to account for amounts collected in an agency capacity by the county clerk; circuit, general sessions, and juvenile courts clerk; clerk and master; register of deeds; and sheriff. Such collections include amounts due the state, cities, other county funds, litigants, heirs, and others. Other Agency Fund – The Other Agency Fund is used to account for funds of the Lebanon/Wilson County Drug Task Force created by an interlocal cooperation and mutual aid agreement between Lebanon and Wilson County. This task force has disbanded, but the fund will continue to receive revenue from existing cases for several years.
156
Exhibit J-1Wilson County, TennesseeCombining Statement of Fiduciary Assets and LiabilitiesFiduciary FundsJune 30, 2018
Constitu-Cities - Special tionalSales School Officers - OtherTax District Agency Agency Total
ASSETS
Cash $ 0 $ 0 $ 8,591,482 $ 0 $ 8,591,482Equity in Pooled Cash and Investments 0 362,691 0 3,968 366,659Due from Other Governments 4,059,828 720,968 0 0 4,780,796Property Taxes Receivable 0 8,004,387 0 0 8,004,387Allowance for Uncollectible Property Taxes 0 (153,224) 0 0 (153,224)
Total Assets $ 4,059,828 $ 8,934,822 $ 8,591,482 $ 3,968 $ 21,590,100
LIABILITIES
Due to Other Taxing Units $ 4,059,828 $ 8,934,822 $ 0 $ 3,968 $ 12,998,618Due to Litigants, Heirs, and Others 0 0 8,591,482 0 8,591,482
Total Liabilities $ 4,059,828 $ 8,934,822 $ 8,591,482 $ 3,968 $ 21,590,100
Agency Funds
157
Exhibit J-2
Wilson County, Tennessee Combining Statement of Changes in Assets and Liabilities - All Agency FundsFor the Year Ended June 30, 2018
Beginning EndingBalance Additions Deductions Balance
Cities - Sales Tax Fund Assets Equity in Pooled Cash and Investments $ 0 $ 22,663,324 $ 22,663,324 $ 0 Due from Other Governments 3,814,218 4,059,828 3,814,218 4,059,828
Total Assets $ 3,814,218 $ 26,723,152 $ 26,477,542 $ 4,059,828
Liabilities Due to Other Taxing Units $ 3,814,218 $ 26,723,152 $ 26,477,542 $ 4,059,828
Total Liabilities $ 3,814,218 $ 26,723,152 $ 26,477,542 $ 4,059,828
Special School District Fund Assets Equity in Pooled Cash and Investments $ 352,209 $ 15,768,732 $ 15,758,250 $ 362,691 Due from Other Governments 662,916 720,968 662,916 720,968 Property Taxes Receivable 7,763,363 8,004,387 7,763,363 8,004,387 Allowance for Uncollectible Property Taxes (148,875) (153,224) (148,875) (153,224)
Total Assets $ 8,629,613 $ 24,340,863 $ 24,035,654 $ 8,934,822
Liabilities Due to Other Taxing Units $ 8,629,613 $ 24,340,863 $ 24,035,654 $ 8,934,822
Total Liabilities $ 8,629,613 $ 24,340,863 $ 24,035,654 $ 8,934,822
Constitutional Officers - Agency Fund Assets Cash $ 5,972,461 $ 41,214,114 $ 38,595,093 $ 8,591,482
Total Assets $ 5,972,461 $ 41,214,114 $ 38,595,093 $ 8,591,482
Liabilities Due to Litigants, Heirs, and Others $ 5,972,461 $ 41,214,114 $ 38,595,093 $ 8,591,482
Total Liabilities $ 5,972,461 $ 41,214,114 $ 38,595,093 $ 8,591,482
(Continued)
158
Exhibit J-2
Wilson County, TennesseeCombining Statement of Changes in Assets and Liabilities - All Agency Funds (Cont.)
Beginning EndingBalance Additions Deductions Balance
Other Agency Fund Assets Equity in Pooled Cash and Investments $ 3,968 $ 0 $ 0 $ 3,968
Total Assets $ 3,968 $ 0 $ 0 $ 3,968
Liabilities Due to Other Taxing Units $ 3,968 $ 0 $ 0 $ 3,968
Total Liabilities $ 3,968 $ 0 $ 0 $ 3,968
Totals - All Agency Funds Assets Cash $ 5,972,461 $ 41,214,114 $ 38,595,093 $ 8,591,482 Equity in Pooled Cash and Investments 356,177 38,432,056 38,421,574 366,659 Due from Other Governments 4,477,134 4,780,796 4,477,134 4,780,796 Property Taxes Receivable 7,763,363 8,004,387 7,763,363 8,004,387 Allowance for Uncollectible Property Taxes (148,875) (153,224) (148,875) (153,224)
Total Assets $ 18,420,260 $ 92,278,129 $ 89,108,289 $ 21,590,100
Liabilities Due to Other Taxing Units $ 12,447,799 $ 51,064,015 $ 50,513,196 $ 12,998,618 Due to Litigants, Heirs, and Others 5,972,461 41,214,114 38,595,093 8,591,482
Total Liabilities $ 18,420,260 $ 92,278,129 $ 89,108,289 $ 21,590,100
159
Wilson County School Department ____________________________
This section presents fund financial statements for the Wilson County School Department, a discretely presented component unit. The School Department uses a General Fund, three Special Revenue Funds, one Capital Projects Fund, and one Internal Service Fund.
____________________________
General Purpose School Fund – The General Purpose School Fund is used to account for general operations of the School Department. School Federal Projects Fund – The School Federal Projects Fund is used to account for restricted federal revenues, which must be expended on specific education programs. Central Cafeteria Fund – The Central Cafeteria Fund is used to account for the cafeteria operations in each of the schools. Extended School Program Fund – The Extended School Program Fund is used to account for before- and after-school programs in the individual schools. Education Capital Projects Fund – The Education Capital Projects Fund is used to account for building construction and renovations of the School Department. Employee Insurance Fund – The Employee Insurance Fund is used to account for transactions pertaining to the School Department’s self-insured group medical and dental plans.
160
Exhibit K-1
Wilson County, TennesseeStatement of ActivitiesDiscretely Presented Wilson County School DepartmentFor the Year Ended June 30, 2018
Net (Expense)Revenue andChanges in
Operating Capital Net PositionCharges Grants Grants Total
for and and GovernmentalFunctions/Programs Expenses Services Contributions Contributions Activities
Governmental Activities: Instruction $ 84,274,602 $ 3,472,069 $ 6,964,335 $ 0 $ (73,838,198) Support Services 63,598,782 229,754 0 47,265,238 (16,103,790) Operation of Non-instructional Services 12,442,239 4,558,365 3,261,538 0 (4,622,336)
Total Governmental Activities $ 160,315,623 $ 8,260,188 $ 10,225,873 $ 47,265,238 $ (94,564,324)
General Revenues: Taxes: Property Taxes Levied for General Purposes $ 39,662,997 Local Option Sales Tax 14,042,760 Mixed Drink Tax 203,285 Interstate Telecommunications Tax 87,763 Grants and Contributions Not Restricted to Specific Programs 81,531,377 Unrestricted Investment Income 142,500 Miscellaneous 194,779Total General Revenues $ 135,865,461
Change in Net Position $ 41,301,137Net Position, July 1, 2017 339,213,974Restatement (See Note I.D.8.) (14,006,024)
Net Position, June 30, 2018 $ 366,509,087
Program Revenues
161
Exhibit K-2
Wilson County, TennesseeBalance Sheet - Governmental FundsDiscretely Presented School DepartmentJune 30, 2018
OtherGeneral Education Govern- TotalPurpose Capital mental GovernmentalSchool Projects Funds Funds
ASSETS
Cash $ 0 $ 0 $ 108,418 $ 108,418Equity in Pooled Cash and Investments 22,077,262 3,423,471 4,603,041 30,103,774Due from Other Governments 5,100,313 0 191,840 5,292,153Due from Primary Government 0 24,947,046 0 24,947,046Property Taxes Receivable 42,758,968 0 0 42,758,968Allowance for Uncollectible Property Taxes (797,803) 0 0 (797,803)Notes Receivable - Current 108,862 0 0 108,862Notes Receivable - Long-term 435,260 0 0 435,260
Total Assets $ 69,682,862 $ 28,370,517 $ 4,903,299 $ 102,956,678
LIABILITIES
Accounts Payable $ 771,251 $ 0 $ 67,371 $ 838,622Accrued Payroll 4,603,218 0 327,769 4,930,987Payroll Deductions Payable 932,897 0 0 932,897Due to Other Funds 9,202,784 0 561,253 9,764,037Current Liabilities Payable From Restricted Assets 0 0 108,418 108,418Total Liabilities $ 15,510,150 $ 0 $ 1,064,811 $ 16,574,961
DEFERRED INFLOWS OF RESOURCES
Deferred Current Property Taxes $ 41,378,859 $ 0 $ 0 $ 41,378,859Deferred Delinquent Property Taxes 522,306 0 0 522,306Other Deferred/Unavailable Revenue 1,100,700 0 0 1,100,700Total Deferred Inflows of Resources $ 43,001,865 $ 0 $ 0 $ 43,001,865
(Continued)
Nonmajor Funds
Major Funds
162
Exhibit K-2
Wilson County, TennesseeBalance Sheet - Governmental FundsDiscretely Presented School Department (Cont.)
OtherGeneral Education Govern- TotalPurpose Capital mental GovernmentalSchool Projects Funds Funds
FUND BALANCES
Nonspendable:Long-term Notes Receivable $ 435,260 $ 0 $ 0 $ 435,260
Restricted:Restricted for Education 35,071 0 3,307,329 3,342,400
Committed:Committed for Education 4,717,116 0 329,429 5,046,545
Assigned:Assigned for Education 1,569,192 0 201,730 1,770,922Assigned for Capital Projects 0 28,370,517 0 28,370,517
Unassigned 4,414,208 0 0 4,414,208Total Fund Balances $ 11,170,847 $ 28,370,517 $ 3,838,488 $ 43,379,852
Total Liabilities, Deferred Inflows of Resources, and Fund Balances $ 69,682,862 $ 28,370,517 $ 4,903,299 $ 102,956,678
Nonmajor Funds
Major Funds
163
Exhibit K-3
Wilson County, TennesseeReconciliation of the Balance Sheet of Governmental Funds to the Statement of Net PositionDiscretely Presented Wilson County School DepartmentJune 30, 2018
Amounts reported for governmental activities in the statementof net position (Exhibit A) are different because:
Total fund balances - balance sheet - governmental funds (Exhibit K-2) $ 43,379,852
(1) Capital assets used in governmental activities are not financial resources and therefore are not reported inthe governmental funds. Add: land $ 17,048,952 Add: construction in progress 19,552,604 Add: buildings and improvements net of accumulated depreciation 275,976,742 Add: other capital assets net of accumulated depreciation 7,946,033 320,524,331
(2) Internal service funds are used by management to chargethe cost of employee health, dental, and life insurancebenefits to individual funds. The assets and liabilitiesare included in governmental activities in the statementof net position. 22,847,025
(3) Long-term liabilities are not due and payable in the current period and therefore are not reported in thegovernmental funds. Less: compensated absences payable $ (1,092,646) Less: net pension liability - agent plan (979,062) Less: contributions due on primary government debt for capital leases (6,004,838) Less: other postemployment benefits liability (20,724,473) (28,801,019)
(4) Amounts reported as deferred outflows of resources and deferredinflows of resources related to pensions will be amortized andrecognized as components of pension expense in future years: Add: deferred outflows of resources related to pensions $ 16,322,051 Less: deferred inflows of resources related to pensions (10,394,220) 5,927,831
(5) Net pension assets are not current financial resources and therefore arenot reported in the governmental funds. Add: net pension asset - teacher retirement plan $ 521,263 Add: net pension asset - teacher legacy pension plan 486,798 1,008,061
(6) Other long-term assets are not available to pay forcurrent-period expenditures and therefore are deferredin the governmental funds. 1,623,006
Net position of governmental activities (Exhibit A) $ 366,509,087
164
Exhibit K-4
Wilson County, TennesseeStatement of Revenues, Expenditures,
and Changes in Fund Balances - Governmental Funds
Discretely Presented School DepartmentFor the Year Ended June 30, 2018
OtherGeneral Education Govern- TotalPurpose Capital mental GovernmentalSchool Projects Funds Funds
RevenuesLocal Taxes $ 54,253,245 $ 0 $ 0 $ 54,253,245Licenses and Permits 7,288 0 0 7,288Charges for Current Services 193,336 1,255,039 6,720,618 8,168,993Other Local Revenues 300,756 0 83,623 384,379State of Tennessee 80,528,852 720,000 149,666 81,398,518Federal Government 1,006,325 0 8,974,086 9,980,411Other Governments and Citizens Groups 1,066,840 46,265,238 0 47,332,078
Total Revenues $ 137,356,642 $ 48,240,277 $ 15,927,993 $ 201,524,912
ExpendituresCurrent:
Instruction $ 84,724,631 $ 0 $ 4,602,762 $ 89,327,393Support Services 49,048,113 0 1,309,206 50,357,319Operation of Non-Instructional Services 2,083,559 0 10,981,988 13,065,547Capital Outlay 6,164,875 1,420,680 0 7,585,555
Debt Service:Other Debt Service 1,422,506 0 0 1,422,506
Capital Projects 0 39,502,756 0 39,502,756Total Expenditures $ 143,443,684 $ 40,923,436 $ 16,893,956 $ 201,261,076
Excess (Deficiency) of RevenuesOver Expenditures $ (6,087,042) $ 7,316,841 $ (965,963) $ 263,836
(Continued)
Nonmajor Funds
Major Funds
165
Exhibit K-4
Wilson County, TennesseeStatement of Revenues, Expenditures,
and Changes in Fund Balances - Governmental Funds
Discretely Presented School Department (Cont.)
OtherGeneral Education Govern- TotalPurpose Capital mental GovernmentalSchool Projects Funds Funds
Other Financing Sources (Uses)Insurance Recovery $ 232,598 $ 0 $ 0 $ 232,598Transfers In 13,504 0 0 13,504Transfers Out 0 0 (13,504) (13,504)
Total Other Financing Sources (Uses) $ 246,102 $ 0 $ (13,504) $ 232,598
Net Change in Fund Balances $ (5,840,940) $ 7,316,841 $ (979,467) $ 496,434Fund Balance, July 1, 2017 17,011,787 21,053,676 4,817,955 42,883,418
Fund Balance, June 30, 2018 $ 11,170,847 $ 28,370,517 $ 3,838,488 $ 43,379,852
Nonmajor Funds
Major Funds
166
Exhibit K-5
Wilson County, TennesseeReconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of ActivitiesDiscretely Presented Wilson County School DepartmentFor the Year Ended June 30, 2018
Amounts reported for governmental activities in the statementof activities (Exhibit B) are different because:
Net change in fund balances - total governmental funds (Exhibit K-4) $ 496,434
(1) Governmental funds report capital outlays as expenditures. However,in the statement of activities, the cost of these assets is allocated over their useful lives and reported as depreciation expense. The difference between capital outlays and depreciation is itemized as follows: Add: capital assets purchased in the current period $ 42,372,806 Less: current-year depreciation expense (9,150,585) 33,222,221
(2) The net effect of various miscellaneous transactions involving capitalassets (sales, trade-ins, and donations) is to decrease net position. (67,360)
(3) Revenues in the statement of activities that do not provide currentfinancial resources are not reported as revenues in the funds. Less: deferred delinquent property taxes and other deferred June 30, 2017 $ (1,598,135) Add: deferred delinquent property taxes and other deferred June 30, 2018 1,623,006 24,871
(4) The contribution of long-term debt (e.g., notes, bonds, other loans, leases) by theprimary government provides current financial resources to governmental funds,while the contributions by the School Department of the principal of long-term debt consumes the current financial resources of governmental funds. Neitherhas any effect of net position. Less: capital lease proceeds contributed from primary government $ (66,840) Add: principal contributions on leases to primary government 402,976 336,136
(5) Some expenses reported in the statement of activities do not requirethe use of current financial resources and therefore are not reportedas expenditures in the governmental funds. Change in other postemployment benefits liability, net of restatement $ (1,067,698) Change in compensated absences payable (266,474) Change in pension asset/liability - agent plan (306,321) Change in pension asset/liability - teacher retirement plan 337,112 Change in pension liability/liability - teacher legacy pension plan 9,386,452 Change in deferred outflows of resources related to pensions (3,720,961) Change in deferred inflows of resources related to pensions 714,723 5,076,833
(6) Internal service funds are used by management to charge
the cost of employee health, dental, and life insurancebenefits to individual funds. The net revenue (expense) of certain activitiesof the internal service fund is reported with governmental activitiesin the statement of activities. 2,212,002
Change in net position of governmental activities (Exhibit B) $ 41,301,137
167
Exhibit K-6
Wilson County, TennesseeCombining Balance Sheet - Nonmajor Governmental FundsDiscretely Presented School DepartmentJune 30, 2018
TotalSchool Extended NonmajorFederal Central School GovernmentalProjects Cafeteria Program Funds
ASSETS
Cash $ 0 $ 108,418 $ 0 $ 108,418Equity in Pooled Cash and Investments 730,544 3,338,997 533,500 4,603,041Due from Other Governments 191,840 0 0 191,840
Total Assets $ 922,384 $ 3,447,415 $ 533,500 $ 4,903,299
LIABILITIES
Accounts Payable $ 61,383 $ 0 $ 5,988 $ 67,371Accrued Payroll 299,748 0 28,021 327,769Due to Other Funds 561,253 0 0 561,253Current Liabilities Payable From Restricted Assets 0 108,418 0 108,418Total Liabilities $ 922,384 $ 108,418 $ 34,009 $ 1,064,811
FUND BALANCES
Restricted:Restricted for Education $ 0 $ 3,307,329 $ 0 $ 3,307,329
Committed:Committed for Education 0 0 329,429 329,429
Assigned:Assigned for Education 0 31,668 170,062 201,730
Total Fund Balances $ 0 $ 3,338,997 $ 499,491 $ 3,838,488
Total Liabilities and Fund Balances $ 922,384 $ 3,447,415 $ 533,500 $ 4,903,299
Special Revenue Funds
168
Exhibit K-7
Wilson County, TennesseeCombining Statement of Revenues, Expenditures,
and Changes in Fund Balances - Nonmajor Governmental Funds
Discretely Presented School DepartmentFor the Year Ended June 30, 2018
TotalSchool Extended Nonmajor
Federal Central School GovernmentalProjects Cafeteria Program Funds
RevenuesCharges for Current Services $ 626 $ 3,247,923 $ 3,472,069 $ 6,720,618Other Local Revenues 0 83,623 0 83,623State of Tennessee 91,900 57,766 0 149,666Federal Government 5,770,314 3,203,772 0 8,974,086
Total Revenues $ 5,862,840 $ 6,593,084 $ 3,472,069 $ 15,927,993
ExpendituresCurrent:
Instruction $ 4,602,762 $ 0 $ 0 $ 4,602,762Support Services 1,309,206 0 0 1,309,206Operation of Non-Instructional Services 3,992 7,615,038 3,362,958 10,981,988
Total Expenditures $ 5,915,960 $ 7,615,038 $ 3,362,958 $ 16,893,956
Excess (Deficiency) of RevenuesOver Expenditures $ (53,120) $ (1,021,954) $ 109,111 $ (965,963)
Other Financing Sources (Uses)Transfers Out $ (13,504) $ 0 $ 0 $ (13,504)
Total Other Financing Sources (Uses) $ (13,504) $ 0 $ 0 $ (13,504)
Net Change in Fund Balances $ (66,624) $ (1,021,954) $ 109,111 $ (979,467)Fund Balance, July 1, 2017 66,624 4,360,951 390,380 4,817,955
Fund Balance, June 30, 2018 $ 0 $ 3,338,997 $ 499,491 $ 3,838,488
Special Revenue Funds
169
Exhibit K-8
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetDiscretely Presented School DepartmentGeneral Purpose School FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesLocal Taxes $ 54,253,245 $ 0 $ 0 $ 54,253,245 $ 54,011,963 $ 54,011,963 $ 241,282Licenses and Permits 7,288 0 0 7,288 6,800 6,800 488Charges for Current Services 193,336 0 0 193,336 195,000 195,000 (1,664)Other Local Revenues 300,756 0 0 300,756 474,222 529,732 (228,976)State of Tennessee 80,528,852 0 0 80,528,852 79,996,781 80,623,501 (94,649)Federal Government 1,006,325 0 0 1,006,325 1,126,625 1,126,625 (120,300)Other Governments and Citizens Groups 1,066,840 0 0 1,066,840 0 1,066,840 0
Total Revenues $ 137,356,642 $ 0 $ 0 $ 137,356,642 $ 135,811,391 $ 137,560,461 $ (203,819)
ExpendituresInstruction
Regular Instruction Program $ 67,570,979 $ (34,161) $ 90,834 $ 67,627,652 $ 70,453,609 $ 70,024,018 $ 2,396,366Alternative Instruction Program 832,915 0 0 832,915 865,664 866,064 33,149Special Education Program 11,056,557 (50,743) 63,610 11,069,424 11,700,170 11,700,170 630,746Career and Technical Education Program 5,264,180 0 1,000 5,265,180 5,763,764 5,607,884 342,704
Support ServicesAttendance 197,153 0 0 197,153 197,424 197,424 271Health Services 1,642,121 0 66 1,642,187 1,642,571 1,663,571 21,384Other Student Support 2,649,788 (60,000) 0 2,589,788 2,618,581 2,610,581 20,793Regular Instruction Program 3,525,618 (248,534) 0 3,277,084 3,416,291 3,444,967 167,883Alternative Instruction Program 169,160 0 0 169,160 174,248 174,248 5,088Special Education Program 1,592,697 0 0 1,592,697 1,614,627 1,618,627 25,930Career and Technical Education Program 120,973 0 0 120,973 120,992 120,992 19Technology 2,739,013 0 191,070 2,930,083 2,993,746 2,993,746 63,663Board of Education 1,819,924 (19,700) 19,000 1,819,224 1,952,427 1,949,427 130,203Director of Schools 473,364 (711) 7,414 480,067 489,569 489,569 9,502Office of the Principal 10,677,903 0 0 10,677,903 10,723,121 10,756,321 78,418Fiscal Services 809,795 (148) 292 809,939 811,058 896,702 86,763Human Services/Personnel 719,056 0 13,256 732,312 748,285 748,285 15,973
(Continued)
Budgeted Amounts
170
Exhibit K-8
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetDiscretely Presented School DepartmentGeneral Purpose School Fund (Cont.)
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
Expenditures (Cont.)Support Services (Cont.)
Operation of Plant $ 9,312,281 $ (321,512) $ 621,047 $ 9,611,816 $ 9,964,231 $ 9,964,231 $ 352,415Maintenance of Plant 2,406,060 (191,077) 232,080 2,447,063 2,633,171 2,567,731 120,668Transportation 10,182,606 (1,348,005) 326,491 9,161,092 8,589,519 9,438,320 277,228Central and Other 10,601 (10,601) 0 0 0 0 0
Operation of Non-Instructional ServicesCommunity Services 807,360 0 986 808,346 873,659 874,459 66,113Early Childhood Education 1,276,199 (4,941) 2,046 1,273,304 1,293,071 1,308,071 34,767
Capital OutlayRegular Capital Outlay 6,164,875 (4,609,165) 0 1,555,710 596,047 1,627,306 71,596
Principal on DebtEducation 0 0 0 0 1,025,256 0 0
Interest on DebtEducation 0 0 0 0 367,266 0 0
Other Debt ServiceEducation 1,422,506 0 0 1,422,506 0 1,430,542 8,036
Total Expenditures $ 143,443,684 $ (6,899,298) $ 1,569,192 $ 138,113,578 $ 141,628,367 $ 143,073,256 $ 4,959,678
Excess (Deficiency) of RevenuesOver Expenditures $ (6,087,042) $ 6,899,298 $ (1,569,192) $ (756,936) $ (5,816,976) $ (5,512,795) $ 4,755,859
Other Financing Sources (Uses)Insurance Recovery $ 232,598 $ 0 $ 0 $ 232,598 $ 0 $ 225,000 $ 7,598Transfers In 13,504 0 0 13,504 1,017,000 16,560 (3,056)
Total Other Financing Sources $ 246,102 $ 0 $ 0 $ 246,102 $ 1,017,000 $ 241,560 $ 4,542
Net Change in Fund Balance $ (5,840,940) $ 6,899,298 $ (1,569,192) $ (510,834) $ (4,799,976) $ (5,271,235) $ 4,760,401Fund Balance, July 1, 2017 17,011,787 (6,899,298) 0 10,112,489 10,112,488 10,112,488 1
Fund Balance, June 30, 2018 $ 11,170,847 $ 0 $ (1,569,192) $ 9,601,655 $ 5,312,512 $ 4,841,253 $ 4,760,402
Budgeted Amounts
171
Exhibit K-9
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual and BudgetDiscretely Presented School DepartmentSchool Federal Projects FundFor the Year Ended June 30, 2018
Variancewith FinalBudget -Positive
Actual Original Final (Negative)
RevenuesCharges for Current Services $ 626 $ 17,000 $ 17,000 $ (16,374)State of Tennessee 91,900 74,500 91,900 0Federal Government 5,770,314 6,216,735 6,292,491 (522,177)
Total Revenues $ 5,862,840 $ 6,308,235 $ 6,401,391 $ (538,551)
ExpendituresInstruction
Regular Instruction Program $ 1,431,105 $ 1,334,162 $ 1,452,365 $ 21,260Special Education Program 3,011,196 3,167,851 3,175,062 163,866Career and Technical Education Program 160,461 203,002 166,107 5,646
Support ServicesHealth Services 1,989 8,000 2,000 11Other Student Support 115,242 255,655 242,643 127,401Regular Instruction Program 941,488 944,614 1,011,730 70,242Special Education Program 224,611 358,889 306,307 81,696Career and Technical Education Program 10,956 10,312 10,956 0Transportation 14,920 14,300 16,725 1,805
Operation of Non-Instructional ServicesFood Service 3,992 0 3,992 0
Total Expenditures $ 5,915,960 $ 6,296,785 $ 6,387,887 $ 471,927
Excess (Deficiency) of RevenuesOver Expenditures $ (53,120) $ 11,450 $ 13,504 $ (66,624)
Other Financing Sources (Uses)Transfers Out $ (13,504) $ (11,450) $ (13,504) $ 0
Total Other Financing Sources $ (13,504) $ (11,450) $ (13,504) $ 0
Net Change in Fund Balance $ (66,624) $ 0 $ 0 $ (66,624)Fund Balance, July 1, 2017 66,624 66,624 66,624 0
Fund Balance, June 30, 2018 $ 0 $ 66,624 $ 66,624 $ (66,624)
Budgeted Amounts
172
Exhibit K-10
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetDiscretely Presented School DepartmentCentral Cafeteria FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesCharges for Current Services $ 3,247,923 $ 0 $ 0 $ 3,247,923 $ 3,715,000 $ 3,715,000 $ (467,077)Other Local Revenues 83,623 0 0 83,623 78,000 78,000 5,623State of Tennessee 57,766 0 0 57,766 65,000 65,000 (7,234)Federal Government 3,203,772 0 0 3,203,772 3,214,000 3,214,000 (10,228)
Total Revenues $ 6,593,084 $ 0 $ 0 $ 6,593,084 $ 7,072,000 $ 7,072,000 $ (478,916)
ExpendituresOperation of Non-Instructional Services
Food Service $ 7,615,038 $ (1,382,774) $ 31,668 $ 6,263,932 $ 7,072,000 $ 7,072,000 $ 808,068Total Expenditures $ 7,615,038 $ (1,382,774) $ 31,668 $ 6,263,932 $ 7,072,000 $ 7,072,000 $ 808,068
Excess (Deficiency) of RevenuesOver Expenditures $ (1,021,954) $ 1,382,774 $ (31,668) $ 329,152 $ 0 $ 0 $ 329,152
Net Change in Fund Balance $ (1,021,954) $ 1,382,774 $ (31,668) $ 329,152 $ 0 $ 0 $ 329,152Fund Balance, July 1, 2017 4,360,951 (1,382,774) 0 2,978,177 2,978,177 2,978,177 0
Fund Balance, June 30, 2018 $ 3,338,997 $ 0 $ (31,668) $ 3,307,329 $ 2,978,177 $ 2,978,177 $ 329,152
Budgeted Amounts
173
Exhibit K-11
Wilson County, TennesseeSchedule of Revenues, Expenditures, and Changes
in Fund Balance - Actual (Budgetary Basis) and BudgetDiscretely Presented School DepartmentExtended School Program FundFor the Year Ended June 30, 2018
Actual VarianceRevenues/ with Final
Actual Less: Add: Expenditures Budget -(GAAP Encumbrances Encumbrances (Budgetary PositiveBasis) 7/1/2017 6/30/2018 Basis) Original Final (Negative)
RevenuesCharges for Current Services $ 3,472,069 $ 0 $ 0 $ 3,472,069 $ 3,438,200 $ 3,438,200 $ 33,869
Total Revenues $ 3,472,069 $ 0 $ 0 $ 3,472,069 $ 3,438,200 $ 3,438,200 $ 33,869
ExpendituresOperation of Non-Instructional Services
Community Services $ 3,362,958 $ (142,210) $ 170,062 $ 3,390,810 $ 3,438,200 $ 3,438,200 $ 47,390Total Expenditures $ 3,362,958 $ (142,210) $ 170,062 $ 3,390,810 $ 3,438,200 $ 3,438,200 $ 47,390
Excess (Deficiency) of RevenuesOver Expenditures $ 109,111 $ 142,210 $ (170,062) $ 81,259 $ 0 $ 0 $ 81,259
Net Change in Fund Balance $ 109,111 $ 142,210 $ (170,062) $ 81,259 $ 0 $ 0 $ 81,259Fund Balance, July 1, 2017 390,380 (142,210) 0 248,170 248,170 248,170 0
Fund Balance, June 30, 2018 $ 499,491 $ 0 $ (170,062) $ 329,429 $ 248,170 $ 248,170 $ 81,259
Budgeted Amounts
174
Exhibit K-12Wilson County, TennesseeStatement of Net PositionDiscretely Presented Wilson County School DepartmentProprietary FundJune 30, 2018
ASSETS
Current Assets: Cash $ 5,910,458 Equity in Pooled Cash and Investments 8,466,090 Due from Other Funds 9,764,037Total Assets $ 24,140,585
LIABILITIES
Current Liabilities: Claims and Judgments Payable $ 1,293,560Total Liabilities $ 1,293,560
NET POSITION
Unrestricted $ 22,847,025
Total Net Position $ 22,847,025
InsuranceFund
GovernmentalActivitiesInternalServiceFund
Employee
175
Exhibit K-13
Wilson County, TennesseeStatement of Revenues, Expenses, and Changes in Net PositionDiscretely Presented Wilson County School DepartmentProprietary FundFor the Year Ended June 30, 2018
Operating Revenues Charges for Current Services $ 17,012,094Total Operating Revenues $ 17,012,094
Operating Expenses Employee Benefits $ 14,940,092Total Operating Expenses $ 14,940,092Operating Income (Loss) $ 2,072,002
Nonoperating Revenues (Expenses) Investment Income $ 140,000Total Nonoperating Revenues (Expenses) $ 140,000
Change in Net Position $ 2,212,002Net Position, July 1, 2017 20,635,023
Net Position, June 30, 2018 $ 22,847,025
EmployeeInsurance
Fund
GovernmentalActivitiesInternalServiceFund
176
Exhibit K-14Wilson County, TennesseeStatement of Cash FlowsDiscretely Presented Wilson County School DepartmentProprietary FundFor the Year Ended June 30, 2018
Cash Flows from Operating Activities Receipts for Self Insurance Premiums $ 17,929,624 Payments to Vendors (14,761,758)Net Cash Provided By (Used In) Operating Activities $ 3,167,866
Cash Flows from Investing Activities Investment Income $ 140,000Net Cash Provided By (Used In) Investing Activities $ 140,000
Net Increase (Decrease) in Cash $ 3,307,866Cash, July 1, 2017 11,068,682
Cash, June 30, 2018 $ 14,376,548
Reconciliation of Operating Income (Loss) to Net Cash Provided By (Used In) Operating Activities Operating Income (Loss) $ 2,072,002 Adjustments to Reconcile Net Operating Income (Loss) to Net Cash Provided By (Used In) Operating Activities: (Increase) Decrease in Due from Other Funds 917,530 Increase (Decrease) in Claims and Judgments Payable 178,334
Net Cash Provided By (Used In) Operating Activities $ 3,167,866
Reconciliation of Cash With Statement of Net Position Cash Per Net Position $ 5,910,458 Equity in Pooled Cash and Investments Per Net Position 8,466,090
Cash, June 30, 2018 $ 14,376,548
InsuranceFund
GovernmentalActivitiesInternalServiceFund
Employee
177
MISCELLANEOUS SCHEDULES
178
Exhibit L-1
Wilson County, TennesseeSchedule of Changes in Long-term Notes, Bonds, and Capital LeasesFor the Year Ended June 30, 2018
Paid and/orOriginal Date Last Issued MaturedAmount Interest of Maturity Outstanding During During Outstanding
Description of Indebtedness of Issue Rate Issue Date 7-1-17 Period Period 6-30-18
NOTES PAYABLE Payable through General Debt Service Fund Jail Renovation $ 1,895,000 4.84 % 6-10-09 6-1-21 $ 620,000 $ 0 $ 155,000 $ 465,000 County Expo, Civic, & Recreational Center 1,500,000 3.22 12-29-15 4-1-27 1,380,000 0 120,000 1,260,000 County Veterans Plaza, Museum, and Offices 815,000 2.37 2-25-16 4-1-19 550,000 0 275,000 275,000Total Payable through General Debt Service Fund $ 2,550,000 $ 0 $ 550,000 $ 2,000,000
Payable through General Fund Sheriff Vehicles 736,000 2.80 2-28-17 6-1-20 $ 736,000 $ 0 $ 235,000 $ 501,000 Fire Trucks and Emergency Vehicles 1,891,000 3.72 6-8-18 6-1-24 0 1,891,000 0 1,891,000Total Payable through General Fund $ 736,000 $ 1,891,000 $ 235,000 $ 2,392,000
Payable through Highway/Public Works Fund Land Improvements 1,190,000 2.32 4-28-16 4-1-21 $ 960,000 $ 0 $ 230,000 $ 730,000
Total Notes Payable $ 4,246,000 $ 1,891,000 $ 1,015,000 $ 5,122,000
BONDS PAYABLE Payable through General Debt Service Fund School Building Construction 50,000,000 3.65 to 5.4 4-21-10 6-30-32 $ 49,700,000 $ 0 $ 600,000 $ 49,100,000 Refunding 34,110,000 1 to 5 4-26-12 4-1-23 22,890,000 0 3,940,000 18,950,000 Watertown High School and WEMA Stations 37,995,000 2 to 4 10-30-12 4-1-35 35,795,000 0 1,000,000 34,795,000 School Refunding 10,055,000 2 to 5 10-30-13 4-1-19 3,650,000 0 1,805,000 1,845,000 County Library 2,545,000 2 to 3.375 12-9-14 4-1-35 2,395,000 0 105,000 2,290,000 Mt. Juliet High School Refunding 5,460,000 4.00 1-6-15 4-1-25 5,460,000 0 0 5,460,000 County Expo Center 9,910,000 2 to 5 8-12-15 4-1-36 9,710,000 0 200,000 9,510,000 School Improvements 13,890,000 2.25 to 5 10-29-15 4-1-36 13,890,000 0 495,000 13,395,000 County High School 5,490,000 2 to 5 8-30-16 4-1-36 5,490,000 0 200,000 5,290,000 Gladeville Middle School 52,690,000 3 to 5 2-9-17 4-1-42 52,690,000 0 0 52,690,000 Total Payable through General Debt Service Fund $ 201,670,000 $ 0 $ 8,345,000 $ 193,325,000
Payable through Special Purpose Fund School Building 8,395,000 3 to 3.5 2-26-08 4-1-18 $ 835,000 $ 0 $ 835,000 $ 0 Total Payable through Special Purpose Fund $ 835,000 $ 0 $ 835,000 $ 0
(Continued)
179
Exhibit L-1
Wilson County, TennesseeSchedule of Changes in Long-term Notes, Bonds, and Capital Leases (Cont.)
Paid and/orOriginal Date Last Issued MaturedAmount Interest of Maturity Outstanding During During Outstanding
Description of Indebtedness of Issue Rate Issue Date 7-1-17 Period Period 6-30-18
BONDS PAYABLE (CONT.)
Payable through Rural Debt Service Fund School Upgrades $ 10,200,000 1 to 4.85 % 5-13-10 5-1-25 $ 6,825,000 $ 0 $ 645,000 $ 6,180,000 School Upgrades 36,000,000 2 to 4 10-30-12 4-1-35 30,650,000 0 600,000 30,050,000 School Refunding 3,530,000 2 to 4 10-30-12 4-1-23 2,045,000 0 355,000 1,690,000 School Refunding 1,945,000 2 to 4 10-30-13 4-1-19 695,000 0 345,000 350,000 School Improvements 14,605,000 2 to 4 8-6-14 4-1-34 13,405,000 0 650,000 12,755,000 School Refunding 7,435,000 3 to 5 10-27-15 4-1-27 7,150,000 0 735,000 6,415,000 School Improvements 50,720,000 3 to 5 3-22-16 6-30-36 50,720,000 0 100,000 50,620,000 County Elementary and Middle School 2,315,000 2 to 5 8-30-16 4-1-36 2,315,000 0 85,000 2,230,000 School Improvements 21,255,000 2 to 5 2-9-17 4-1-40 21,255,000 0 0 21,255,000 Total Payable through Rural Debt Service Fund $ 135,060,000 $ 0 $ 3,515,000 $ 131,545,000
Total Bonds Payable $ 337,565,000 $ 0 $ 12,695,000 $ 324,870,000
CAPITAL LEASES PAYABLE Contributions Due by the School Department from the General Purpose School Fund to the General Debt Service Fund Energy efficiency equipment 6,711,450 2.64 7-1-16 8-28-30 $ 6,340,974 $ 0 $ 380,256 $ 5,960,718 Apple Computers 66,840 1.99 9-20-17 9-20-19 0 66,840 22,720 44,120
Total Capital Leases $ 6,340,974 $ 66,840 $ 402,976 $ 6,004,838
180
Exhibit L-2
Wilson County, TennesseeSchedule of Long-term Debt Requirements by Year
YearEndingJune 30 Principal Interest Total
2019 $ 1,324,000 $ 169,268 $ 1,493,2682020 1,085,000 129,843 1,214,8432021 848,000 94,135 942,1352022 456,000 65,003 521,0032023 470,000 48,715 518,7152024 484,000 31,931 515,9312025 150,000 14,651 164,6512026 150,000 9,821 159,8212027 155,000 4,990 159,990
Total $ 5,122,000 $ 568,357 $ 5,690,357
YearEndingJune 30 Principal Interest Total
2019 $ 14,860,000 $ 12,567,102 $ 27,427,1022020 15,215,000 11,993,912 27,208,9122021 16,330,000 11,356,213 27,686,2132022 17,435,000 10,672,118 28,107,1182023 17,920,000 9,868,205 27,788,2052024 18,810,000 9,110,994 27,920,9942025 18,845,000 8,320,670 27,165,6702026 16,680,000 7,480,637 24,160,6372027 16,695,000 6,745,625 23,440,6252028 17,510,000 6,092,275 23,602,2752029 18,200,000 5,455,325 23,655,3252030 18,045,000 4,817,600 22,862,6002031 18,910,000 4,174,094 23,084,0942032 19,185,000 3,482,888 22,667,8882033 15,520,000 2,779,132 18,299,1322034 15,810,000 2,276,980 18,086,9802035 15,160,000 1,750,036 16,910,0362036 10,315,000 1,231,833 11,546,8332037 4,020,000 880,600 4,900,6002038 4,155,000 741,500 4,896,5002039 4,305,000 596,074 4,901,0742040 4,470,000 430,724 4,900,7242041 3,175,000 259,000 3,434,0002042 3,300,000 132,000 3,432,000
Total $ 324,870,000 $ 123,215,537 $ 448,085,537
(Continued)
Notes
Bonds
181
Exhibit L-2
Wilson County, TennesseeSchedule of Long-term Debt Requirements by Year (Cont.)
YearEndingJune 30 Principal Interest Total
2019 $ 412,137 $ 158,241 $ 570,3782020 422,877 147,502 570,3792021 411,175 136,483 547,6582022 422,030 125,628 547,6582023 433,171 114,487 547,6582024 444,607 103,051 547,6582025 456,345 91,314 547,6592026 468,392 79,266 547,6582027 480,758 66,900 547,6582028 493,450 54,208 547,6582029 506,477 41,181 547,6582030 519,848 27,810 547,6582031 533,571 14,087 547,658
Total $ 6,004,838 $ 1,160,158 $ 7,164,996
Capital Leases
182
Exhibit L-3
Wilson County, TennesseeSchedule of Notes ReceivableJune 30, 2018
Original Date DateAmount of of Interest Balance
Description Debtor of Notes Issue Maturity Rate 6-30-18
General Debt Service Fund City of Watertown City of Watertown $ 650,000 6-23-08 6-22-43 3.2 % $ 530,363 General, Agriculture Center, Highway/Public Works, GeneralPurpose School, General Debt Service, Highway Capital Projectsand Solid Waste Disposal Funds Overpayment of Delinquent Property Taxes for Fiscal Years Ended June 30, 2003, through June 30, 2012 Lebanon Special School District 2,324,481 6-30-13 6-30-22 0 1,162,039
Total Notes Receivable $ 1,692,402
183
Exhibit L-4
Wilson County, TennesseeSchedule of TransfersPrimary Government and Discretely Presented Wilson County School DepartmentFor the Year Ended June 30, 2018
From Fund To Fund Purpose Amount
PRIMARY GOVERNMENT
Other Capital Projects General Debt Service Debt payments $ 750,000 Self Insurance County Insurance Liability and Worker's Comp Insurance 550,000
Total Transfers Primary Government $ 1,300,000
DISCRETELY PRESENTED WILSON COUNTY SCHOOL DEPARTMENT
School Federal Projects General Purpose School Indirect costs $ 13,504
184
Exhibit L-5
Wilson County, Tennessee Schedule of Salaries and Official Bonds of Principal Officials Primary Government and Discretely Presented Wilson County School DepartmentFor the Year Ended June 30, 2018
SalaryPaid
DuringOfficial Authorization for Salary Period Bond Surety
County Mayor Section 8-24-102, TCA, and County Commission $ 118,992 (1) $ 100,000 R.L.I. Insurance CompanyRoad Superintendent Section 8-24-102, TCA 105,248 100,000 "Director of Schools State Board of Education and
Local Board of Education 175,000 (2) (7)Trustee Section 8-24-102, TCA 86,941 5,000,000 Hartford Fire Insurance CompanyAssessor of Property Section 8-24-102, TCA 86,941 50,000 R.L.I. Insurance CompanyCounty Clerk Section 8-24-102, TCA 86,941 (3) 100,000 "Circuit, General Sessions, and Juvenile Courts Clerk Section 8-24-102, TCA 95,637 (3)(6) 100,000 "Clerk and Master Section 8-24-102, TCA,
and Chancery Court Judge 95,637 (3)(4)(6) 100,000 "Register of Deeds Section 8-24-102, TCA 86,941 100,000 "Sheriff Section 8-24-102, TCA, and County Commission 105,201 (5) 100,000 "Finance Director County Commission 110,250 100,000 "
County Employees: Employee Blanket Bond 150,000 Travelers Companies
School Employees: School Employees 400,000 Tennessee Risk Management Trust
(1) Does not include $28,800 for serving as chairman of the Road Commission or $400 for serving as chairman of the Planning Commission.(2) Does not include $1,000 for a chief executive officer supplement. (3) Does not include $500 for Certified Public Administrator certification.(4) Does not include $27,060 for special commissioner fees.(5) Does not include $8,125 for serving as a workhouse superintendent or $600 for a law enforcement training supplement.(6) Includes an additional ten percent of clerk's salary for overseeing more than one court. (7) Official is covered by the employee insurance policy pursuant to Section 8-19-101, TCA.
185
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund TypesFor the Year Ended June 30, 2018
Ambulance Special Drug Sports and AgricultureGeneral Service Purpose Control Recreation Center
Local TaxesCounty Property Taxes
Current Property Tax $ 34,337,676 $ 0 $ 0 $ 0 $ 961,447 $ 0Trustee's Collections - Prior Year 578,608 0 0 0 0 0Trustee's Collections - Bankruptcy 10,011 0 0 0 0 0Circuit Clerk/Clerk and Master Collections - Prior Years 223,136 0 0 0 0 2Interest and Penalty 120,686 0 0 0 0 0Payments in-Lieu-of Taxes - Other 124,865 0 0 0 0 0
County Local Option TaxesLocal Option Sales Tax 0 0 1,577,709 0 0 0Hotel/Motel Tax 909,331 0 0 0 0 1,108,356Wheel Tax 0 0 0 0 0 0Litigation Tax - General 259,356 0 0 0 0 0Litigation Tax - Special Purpose 201,061 0 0 0 0 0Litigation Tax - Jail, Workhouse, or Courthouse 132,264 0 0 0 0 0Litigation Tax - Victim-Offender Mediation Center 98,867 0 0 0 0 0Litigation Tax - Courthouse Security 139,534 0 0 0 0 0Business Tax 2,574,508 0 0 0 0 0Mixed Drink Tax 9,078 0 0 0 0 0Mineral Severance Tax 0 0 0 0 0 0Adequate Facilities/Development Tax 0 0 0 0 0 0
Statutory Local TaxesBank Excise Tax 268,450 0 0 0 0 0Wholesale Beer Tax 711,556 0 0 0 0 0Interstate Telecommunications Tax 61,434 0 0 0 0 0
Total Local Taxes $ 40,760,421 $ 0 $ 1,577,709 $ 0 $ 961,447 $ 1,108,358
(Continued)
Special Revenue Funds
186
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Ambulance Special Drug Sports and AgricultureGeneral Service Purpose Control Recreation Center
Licenses and PermitsLicenses
Cable TV Franchise $ 718,238 $ 0 $ 0 $ 0 $ 0 $ 0Permits
Building Permits 319,543 0 0 0 0 0Other Permits 21,090 1,500 0 0 0 0
Total Licenses and Permits $ 1,058,871 $ 1,500 $ 0 $ 0 $ 0 $ 0
Fines, Forfeitures, and PenaltiesCircuit Court
Fines $ 23,742 $ 0 $ 0 $ 0 $ 0 $ 0Officers Costs 54,506 0 0 0 0 0Drug Control Fines 0 0 0 28,300 0 0Jail Fees 4,928 0 0 0 0 0Data Entry Fee - Circuit Court 5,008 0 0 0 0 0
Criminal CourtDrug Court Fees 14,027 0 0 0 0 0DUI Treatment Fines 7,870 0 0 0 0 0
General Sessions CourtFines 124,582 0 0 0 0 0Officers Costs 208,235 0 0 0 0 0Game and Fish Fines 585 0 0 0 0 0Drug Control Fines 0 0 0 27,776 0 0Drug Court Fees 47,963 0 0 0 0 0Jail Fees 28,201 0 0 0 0 0Data Entry Fee - General Sessions Court 53,670 0 0 0 0 0
(Continued)
Special Revenue Funds
187
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Ambulance Special Drug Sports and AgricultureGeneral Service Purpose Control Recreation Center
Fines, Forfeitures, and Penalties (Cont.)Juvenile Court
Fines $ 5,047 $ 0 $ 0 $ 0 $ 0 $ 0Officers Costs 7,086 0 0 0 0 0Jail Fees 2,659 0 0 0 0 0Data Entry Fee - Juvenile Court 1,915 0 0 0 0 0
Chancery CourtOfficers Costs 12,936 0 0 0 0 0Data Entry Fee - Chancery Court 8,822 0 0 0 0 0
Other Courts - In-countyFines 11,911 0 0 0 0 0
Other Fines, Forfeitures, and PenaltiesProceeds from Confiscated Property 0 0 0 62,647 0 0
Total Fines, Forfeitures, and Penalties $ 623,693 $ 0 $ 0 $ 118,723 $ 0 $ 0
Charges for Current ServicesGeneral Service Charges
Surcharge - Host Agency $ 0 $ 0 $ 0 $ 0 $ 0 $ 134,214Surcharge - General 0 0 0 0 0 31,718Patient Charges 2,288,144 313,781 0 0 0 0Zoning Studies 44,870 0 0 0 0 0Other General Service Charges 1,418 0 0 0 0 287,134Water Tap Sales 0 0 0 0 0 0Service Charges 85,648 0 0 0 0 0
FeesEngineer Review Fees 244,900 0 0 0 0 0Copy Fees 3,280 0 0 0 0 0
(Continued)
Special Revenue Funds
188
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Ambulance Special Drug Sports and AgricultureGeneral Service Purpose Control Recreation Center
Charges for Current Services (Cont.)Fees (Cont.)
Archives and Records Management Fee $ 63,312 $ 0 $ 0 $ 0 $ 0 $ 0Greenbelt Late Application Fee 600 0 0 0 0 0Vending Machine Collections 88,282 0 0 0 0 0Constitutional Officers' Fees and Commissions 0 0 0 0 0 0Special Commissioner Fees/Special Master Fees 1,250 0 0 0 0 0Data Processing Fee - Register 76,034 0 0 0 0 0Probation Fees 268,441 0 0 0 0 0Data Processing Fee - Sheriff 3,146 0 0 0 0 0Sexual Offender Registration Fee - Sheriff 9,300 0 0 0 0 0Data Processing Fee - County Clerk 16,161 0 0 0 0 0Subscription and Document Retrieval Fee - Circuit 14,375 0 0 0 0 0
Education ChargesTuition - Adult Education 29,737 0 0 0 0 0Contract for Food Services with Other LEA’s 0 0 0 0 0 36,294Contract for Non-Instructional Services with Other LEA’s 0 0 0 0 0 4,923Other Charges for Services 1,860 0 0 0 0 0
Total Charges for Current Services $ 3,240,758 $ 313,781 $ 0 $ 0 $ 0 $ 494,283
Other Local RevenuesRecurring Items
Investment Income $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Lease/Rentals 79,012 0 0 0 0 20,259Sale of Materials and Supplies 2,330 0 0 0 0 0Sale of Maps 26,042 0 0 0 0 0Sale of Animals/Livestock 10,497 0 0 0 0 0Miscellaneous Refunds 338,862 26,280 0 0 0 4,441
(Continued)
Special Revenue Funds
189
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Ambulance Special Drug Sports and AgricultureGeneral Service Purpose Control Recreation Center
Other Local Revenues (Cont.)Nonrecurring Items
Sale of Equipment $ 20,813 $ 0 $ 0 $ 0 $ 0 $ 3,935Sale of Property 7,600 0 0 0 0 0Contributions and Gifts 6,990 0 0 0 0 0
Total Other Local Revenues $ 492,146 $ 26,280 $ 0 $ 0 $ 0 $ 28,635
Fees Received From County OfficialsExcess Fees
County Clerk $ 714,000 $ 0 $ 0 $ 0 $ 0 $ 0Circuit Court Clerk 117,277 0 0 0 0 0Register 659,917 0 0 0 0 0Trustee 2,475,914 0 0 0 0 0
Fees In-Lieu-of SalaryClerk and Master 260,627 0 0 0 0 0Sheriff 73,053 0 0 0 0 0
Total Fees Received From County Officials $ 4,300,788 $ 0 $ 0 $ 0 $ 0 $ 0
State of TennesseePublic Safety Grants
Drug Control Grants $ 68,682 $ 0 $ 0 $ 0 $ 0 $ 0Other Public Safety Grants 113,400 0 0 0 0 0
Health and Welfare GrantsHealth Department Programs 1,013,214 0 0 0 0 0
Public Works GrantsState Aid Program 0 0 0 0 0 0Litter Program 40,063 0 0 0 0 0
(Continued)
Special Revenue Funds
190
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Ambulance Special Drug Sports and AgricultureGeneral Service Purpose Control Recreation Center
State of Tennessee (Cont.)Other State Revenues
Flood Control $ 49,048 $ 0 $ 0 $ 0 $ 0 $ 0Income Tax 321,722 0 0 0 0 0Vehicle Certificate of Title Fees 18,408 0 0 0 0 0Alcoholic Beverage Tax 189,570 0 0 0 0 0State Revenue Sharing - T.V.A. 1,354,479 0 0 0 0 0Contracted Prisoner Boarding 1,854,869 0 0 0 0 0Gasoline and Motor Fuel Tax 0 0 0 0 0 0Registrar's Salary Supplement 11,373 0 0 0 0 0Other State Grants 9,744 0 0 0 0 125,000Other State Revenues 17,143 0 0 0 0 0
Total State of Tennessee $ 5,061,715 $ 0 $ 0 $ 0 $ 0 $ 125,000
Federal GovernmentFederal Through State
Civil Defense Reimbursement $ 164,902 $ 0 $ 0 $ 0 $ 0 $ 0Direct Federal Revenue
Tax Credit Bond Rebate 0 0 0 0 0 0Total Federal Government $ 164,902 $ 0 $ 0 $ 0 $ 0 $ 0
Other Governments and Citizens GroupsOther Governments
Contributions $ 773 $ 0 $ 0 $ 0 $ 0 $ 100,000Contracted Services 77,012 0 0 0 0 378,321
Total Other Governments and Citizens Groups $ 77,785 $ 0 $ 0 $ 0 $ 0 $ 478,321
Total $ 55,781,079 $ 341,561 $ 1,577,709 $ 118,723 $ 961,447 $ 2,234,597
(Continued)
Special Revenue Funds
191
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Constitu -tional Highway / General Rural General Highway
Officers - Public Debt Debt Capital CapitalFees Works Service Service Projects Projects
Local TaxesCounty Property Taxes
Current Property Tax $ 0 $ 4,306,298 $ 9,998,349 $ 0 $ 0 $ 1,778,806Trustee's Collections - Prior Year 0 79,252 165,397 0 0 29,202Trustee's Collections - Bankruptcy 0 1,257 2,914 0 0 518Circuit Clerk/Clerk and Master Collections - Prior Years 0 28,025 64,985 0 0 11,550Interest and Penalty 0 15,157 39,546 0 0 6,247Payments in-Lieu-of Taxes - Other 0 0 0 0 0 0
County Local Option TaxesLocal Option Sales Tax 0 0 0 8,020,413 0 0Hotel/Motel Tax 0 0 0 0 0 0Wheel Tax 0 0 2,842,743 0 0 0Litigation Tax - General 0 0 0 0 0 0Litigation Tax - Special Purpose 0 0 0 0 0 0Litigation Tax - Jail, Workhouse, or Courthouse 0 0 390,635 0 0 0Litigation Tax - Victim-Offender Mediation Center 0 0 0 0 0 0Litigation Tax - Courthouse Security 0 0 0 0 0 0Business Tax 0 0 0 0 0 0Mixed Drink Tax 0 0 0 0 0 0Mineral Severance Tax 0 206,671 0 0 0 0Adequate Facilities/Development Tax 0 0 4,588,447 0 0 0
Statutory Local TaxesBank Excise Tax 0 31,489 73,017 0 0 12,978Wholesale Beer Tax 0 0 0 0 0 0Interstate Telecommunications Tax 0 0 0 0 0 0
Total Local Taxes $ 0 $ 4,668,149 $ 18,166,033 $ 8,020,413 $ 0 $ 1,839,301
(Continued)
Special Revenue Funds Debt Service Funds Capital Projects Funds
192
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Constitu -tional Highway / General Rural General Highway
Officers - Public Debt Debt Capital CapitalFees Works Service Service Projects Projects
Licenses and PermitsLicenses
Cable TV Franchise $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Permits
Building Permits 0 0 0 0 0 0Other Permits 0 0 0 0 0 0
Total Licenses and Permits $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Fines, Forfeitures, and PenaltiesCircuit Court
Fines $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Officers Costs 0 0 0 0 0 0Drug Control Fines 0 0 0 0 0 0Jail Fees 0 0 0 0 0 0Data Entry Fee - Circuit Court 0 0 0 0 0 0
Criminal CourtDrug Court Fees 0 0 0 0 0 0DUI Treatment Fines 0 0 0 0 0 0
General Sessions CourtFines 0 0 0 0 0 0Officers Costs 0 0 0 0 0 0Game and Fish Fines 0 0 0 0 0 0Drug Control Fines 0 0 0 0 0 0Drug Court Fees 0 0 0 0 0 0Jail Fees 0 0 0 0 0 0Data Entry Fee - General Sessions Court 0 0 0 0 0 0
(Continued)
Special Revenue Funds Debt Service Funds Capital Projects Funds
193
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Constitu -tional Highway / General Rural General Highway
Officers - Public Debt Debt Capital CapitalFees Works Service Service Projects Projects
Fines, Forfeitures, and Penalties (Cont.)Juvenile Court
Fines $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Officers Costs 0 0 0 0 0 0Jail Fees 0 0 0 0 0 0Data Entry Fee - Juvenile Court 0 0 0 0 0 0
Chancery CourtOfficers Costs 0 0 0 0 0 0Data Entry Fee - Chancery Court 0 0 0 0 0 0
Other Courts - In-countyFines 0 0 0 0 0 0
Other Fines, Forfeitures, and PenaltiesProceeds from Confiscated Property 0 0 0 0 0 0
Total Fines, Forfeitures, and Penalties $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Charges for Current ServicesGeneral Service Charges
Surcharge - Host Agency $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Surcharge - General 0 0 0 0 0 0Patient Charges 0 0 0 0 0 0Zoning Studies 0 0 0 0 0 0Other General Service Charges 0 0 0 0 0 0Water Tap Sales 0 0 0 0 0 0Service Charges 0 0 0 0 0 0
FeesEngineer Review Fees 0 0 0 0 0 0Copy Fees 0 0 0 0 0 0
(Continued)
Special Revenue Funds Debt Service Funds Capital Projects Funds
194
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Constitu -tional Highway / General Rural General Highway
Officers - Public Debt Debt Capital CapitalFees Works Service Service Projects Projects
Charges for Current Services (Cont.)Fees (Cont.)
Archives and Records Management Fee $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Greenbelt Late Application Fee 0 0 0 0 0 0Vending Machine Collections 0 0 0 0 0 0Constitutional Officers' Fees and Commissions 3,200,133 0 0 0 0 0Special Commissioner Fees/Special Master Fees 0 0 0 0 0 0Data Processing Fee - Register 0 0 0 0 0 0Probation Fees 0 0 0 0 0 0Data Processing Fee - Sheriff 0 0 0 0 0 0Sexual Offender Registration Fee - Sheriff 0 0 0 0 0 0Data Processing Fee - County Clerk 0 0 0 0 0 0Subscription and Document Retrieval Fee - Circuit 0 0 0 0 0 0
Education ChargesTuition - Adult Education 0 0 0 0 0 0Contract for Food Services with Other LEA’s 0 0 0 0 0 0Contract for Non-Instructional Services with Other LEA’s 0 0 0 0 0 0Other Charges for Services 0 0 0 0 0 0
Total Charges for Current Services $ 3,200,133 $ 0 $ 0 $ 0 $ 0 $ 0
Other Local RevenuesRecurring Items
Investment Income $ 0 $ 0 $ 881,010 $ 0 $ 0 $ 0Lease/Rentals 0 11,906 0 0 0 0Sale of Materials and Supplies 0 0 0 0 25,116 0Sale of Maps 0 0 0 0 0 0Sale of Animals/Livestock 0 0 0 0 0 0Miscellaneous Refunds 0 0 0 7,885 18 0
(Continued)
Special Revenue Funds Debt Service Funds Capital Projects Funds
195
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Constitu -tional Highway / General Rural General Highway
Officers - Public Debt Debt Capital CapitalFees Works Service Service Projects Projects
Other Local Revenues (Cont.)Nonrecurring Items
Sale of Equipment $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Sale of Property 0 0 0 0 0 0Contributions and Gifts 0 0 0 0 77 0
Total Other Local Revenues $ 0 $ 11,906 $ 881,010 $ 7,885 $ 25,211 $ 0
Fees Received From County OfficialsExcess Fees
County Clerk $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Circuit Court Clerk 0 0 0 0 0 0Register 0 0 0 0 0 0Trustee 0 0 0 0 0 0
Fees In-Lieu-of SalaryClerk and Master 0 0 0 0 0 0Sheriff 0 0 0 0 0 0
Total Fees Received From County Officials $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
State of TennesseePublic Safety Grants
Drug Control Grants $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Other Public Safety Grants 0 0 0 0 0 0
Health and Welfare GrantsHealth Department Programs 0 0 0 0 0 0
Public Works GrantsState Aid Program 0 823,723 0 0 0 0Litter Program 0 0 0 0 0 0
(Continued)
Special Revenue Funds Debt Service Funds Capital Projects Funds
196
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
Constitu -tional Highway / General Rural General Highway
Officers - Public Debt Debt Capital CapitalFees Works Service Service Projects Projects
State of Tennessee (Cont.)Other State Revenues
Flood Control $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Income Tax 0 0 0 0 0 0Vehicle Certificate of Title Fees 0 0 0 0 0 0Alcoholic Beverage Tax 0 0 0 0 0 0State Revenue Sharing - T.V.A. 0 0 0 0 0 0Contracted Prisoner Boarding 0 0 0 0 0 0Gasoline and Motor Fuel Tax 0 3,301,559 0 0 0 0Registrar's Salary Supplement 0 0 0 0 0 0Other State Grants 0 0 0 0 0 0Other State Revenues 0 0 0 0 0 0
Total State of Tennessee $ 0 $ 4,125,282 $ 0 $ 0 $ 0 $ 0
Federal GovernmentFederal Through State
Civil Defense Reimbursement $ 0 $ 0 $ 0 $ 0 $ 0 $ 0Direct Federal Revenue
Tax Credit Bond Rebate 0 0 832,844 100,355 0 0Total Federal Government $ 0 $ 0 $ 832,844 $ 100,355 $ 0 $ 0
Other Governments and Citizens GroupsOther Governments
Contributions $ 0 $ 0 $ 570,378 $ 852,128 $ 0 $ 0Contracted Services 0 0 0 0 0 0
Total Other Governments and Citizens Groups $ 0 $ 0 $ 570,378 $ 852,128 $ 0 $ 0
Total $ 3,200,133 $ 8,805,337 $ 20,450,265 $ 8,980,781 $ 25,211 $ 1,839,301
(Continued)
Special Revenue Funds Debt Service Funds Capital Projects Funds
197
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
OtherCapitalProjects Total
Local TaxesCounty Property Taxes
Current Property Tax $ 0 $ 51,382,576Trustee's Collections - Prior Year 0 852,459Trustee's Collections - Bankruptcy 0 14,700Circuit Clerk/Clerk and Master Collections - Prior Years 0 327,698Interest and Penalty 0 181,636Payments in-Lieu-of Taxes - Other 0 124,865
County Local Option TaxesLocal Option Sales Tax 0 9,598,122Hotel/Motel Tax 0 2,017,687Wheel Tax 0 2,842,743Litigation Tax - General 0 259,356Litigation Tax - Special Purpose 0 201,061Litigation Tax - Jail, Workhouse, or Courthouse 0 522,899Litigation Tax - Victim-Offender Mediation Center 0 98,867Litigation Tax - Courthouse Security 0 139,534Business Tax 0 2,574,508Mixed Drink Tax 0 9,078Mineral Severance Tax 0 206,671Adequate Facilities/Development Tax 2,294,220 6,882,667
Statutory Local TaxesBank Excise Tax 0 385,934Wholesale Beer Tax 0 711,556Interstate Telecommunications Tax 0 61,434
Total Local Taxes $ 2,294,220 $ 79,396,051
(Continued)
Capital Projects Fund
198
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
OtherCapitalProjects Total
Licenses and PermitsLicenses
Cable TV Franchise $ 0 $ 718,238Permits
Building Permits 764,416 1,083,959Other Permits 0 22,590
Total Licenses and Permits $ 764,416 $ 1,824,787
Fines, Forfeitures, and PenaltiesCircuit Court
Fines $ 0 $ 23,742Officers Costs 0 54,506Drug Control Fines 0 28,300Jail Fees 0 4,928Data Entry Fee - Circuit Court 0 5,008
Criminal CourtDrug Court Fees 0 14,027DUI Treatment Fines 0 7,870
General Sessions CourtFines 0 124,582Officers Costs 0 208,235Game and Fish Fines 0 585Drug Control Fines 0 27,776Drug Court Fees 0 47,963Jail Fees 0 28,201Data Entry Fee - General Sessions Court 0 53,670
(Continued)
Capital Projects Fund
199
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
OtherCapitalProjects Total
Fines, Forfeitures, and Penalties (Cont.)Juvenile Court
Fines $ 0 $ 5,047Officers Costs 0 7,086Jail Fees 0 2,659Data Entry Fee - Juvenile Court 0 1,915
Chancery CourtOfficers Costs 0 12,936Data Entry Fee - Chancery Court 0 8,822
Other Courts - In-countyFines 0 11,911
Other Fines, Forfeitures, and PenaltiesProceeds from Confiscated Property 0 62,647
Total Fines, Forfeitures, and Penalties $ 0 $ 742,416
Charges for Current ServicesGeneral Service Charges
Surcharge - Host Agency $ 0 $ 134,214Surcharge - General 0 31,718Patient Charges 0 2,601,925Zoning Studies 0 44,870Other General Service Charges 0 288,552Water Tap Sales 140,000 140,000Service Charges 0 85,648
FeesEngineer Review Fees 0 244,900Copy Fees 0 3,280
(Continued)
Capital Projects Fund
200
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
OtherCapitalProjects Total
Charges for Current Services (Cont.)Fees (Cont.)
Archives and Records Management Fee $ 0 $ 63,312Greenbelt Late Application Fee 0 600Vending Machine Collections 0 88,282Constitutional Officers' Fees and Commissions 0 3,200,133Special Commissioner Fees/Special Master Fees 0 1,250Data Processing Fee - Register 0 76,034Probation Fees 0 268,441Data Processing Fee - Sheriff 0 3,146Sexual Offender Registration Fee - Sheriff 0 9,300Data Processing Fee - County Clerk 0 16,161Subscription and Document Retrieval Fee - Circuit 0 14,375
Education ChargesTuition - Adult Education 0 29,737Contract for Food Services with Other LEA’s 0 36,294Contract for Non-Instructional Services with Other LEA’s 0 4,923Other Charges for Services 0 1,860
Total Charges for Current Services $ 140,000 $ 7,388,955
Other Local RevenuesRecurring Items
Investment Income $ 0 $ 881,010Lease/Rentals 0 111,177Sale of Materials and Supplies 0 27,446Sale of Maps 0 26,042Sale of Animals/Livestock 0 10,497Miscellaneous Refunds 0 377,486
(Continued)
Capital Projects Fund
201
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
OtherCapitalProjects Total
Other Local Revenues (Cont.)Nonrecurring Items
Sale of Equipment $ 0 $ 24,748Sale of Property 0 7,600Contributions and Gifts 0 7,067
Total Other Local Revenues $ 0 $ 1,473,073
Fees Received From County OfficialsExcess Fees
County Clerk $ 0 $ 714,000Circuit Court Clerk 0 117,277Register 0 659,917Trustee 0 2,475,914
Fees In-Lieu-of SalaryClerk and Master 0 260,627Sheriff 0 73,053
Total Fees Received From County Officials $ 0 $ 4,300,788
State of TennesseePublic Safety Grants
Drug Control Grants $ 0 $ 68,682Other Public Safety Grants 0 113,400
Health and Welfare GrantsHealth Department Programs 0 1,013,214
Public Works GrantsState Aid Program 0 823,723Litter Program 0 40,063
(Continued)
Capital Projects Fund
202
Exhibit L-6
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund Types (Cont.)
OtherCapitalProjects Total
State of Tennessee (Cont.)Other State Revenues
Flood Control $ 0 $ 49,048Income Tax 0 321,722Vehicle Certificate of Title Fees 0 18,408Alcoholic Beverage Tax 0 189,570State Revenue Sharing - T.V.A. 0 1,354,479Contracted Prisoner Boarding 0 1,854,869Gasoline and Motor Fuel Tax 0 3,301,559Registrar's Salary Supplement 0 11,373Other State Grants 0 134,744Other State Revenues 0 17,143
Total State of Tennessee $ 0 $ 9,311,997
Federal GovernmentFederal Through State
Civil Defense Reimbursement $ 0 $ 164,902Direct Federal Revenue
Tax Credit Bond Rebate 0 933,199Total Federal Government $ 0 $ 1,098,101
Other Governments and Citizens GroupsOther Governments
Contributions $ 0 $ 1,523,279Contracted Services 0 455,333
Total Other Governments and Citizens Groups $ 0 $ 1,978,612
Total $ 3,198,636 $ 107,514,780
Capital Projects Fund
203
Exhibit L-7
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund TypesDiscretely Presented School DepartmentFor the Year Ended June 30, 2018
General School Extended EducationPurpose Federal Central School CapitalSchool Projects Cafeteria Program Projects Total
Local TaxesCounty Property Taxes
Current Property Tax $ 38,603,215 $ 0 $ 0 $ 0 $ 0 $ 38,603,215Trustee's Collections - Prior Year 638,007 0 0 0 0 638,007Trustee's Collections - Bankruptcy 11,240 0 0 0 0 11,240Circuit Clerk/Clerk and Master Collections - Prior Years 250,056 0 0 0 0 250,056Interest and Penalty 135,608 0 0 0 0 135,608
County Local Option TaxesLocal Option Sales Tax 14,042,760 0 0 0 0 14,042,760Mixed Drink Tax 203,285 0 0 0 0 203,285
Statutory Local TaxesBank Excise Tax 281,311 0 0 0 0 281,311Interstate Telecommunications Tax 87,763 0 0 0 0 87,763
Total Local Taxes $ 54,253,245 $ 0 $ 0 $ 0 $ 0 $ 54,253,245
Licenses and PermitsLicenses
Marriage Licenses $ 7,288 $ 0 $ 0 $ 0 $ 0 $ 7,288Total Licenses and Permits $ 7,288 $ 0 $ 0 $ 0 $ 0 $ 7,288
Charges for Current ServicesEducation Charges
Tuition - Other $ 0 $ 0 $ 0 $ 3,472,069 $ 0 $ 3,472,069Lunch Payments - Children 0 0 1,431,996 0 0 1,431,996Lunch Payments - Adults 0 0 123,970 0 0 123,970Income from Breakfast 0 0 221,320 0 0 221,320
(Continued)
Special Revenue FundsCapital
Projects Fund
204
Exhibit L-7
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General School Extended EducationPurpose Federal Central School CapitalSchool Projects Cafeteria Program Projects Total
Charges for Current Services (Cont.)Education Charges (Cont.)
A la Carte Sales $ 0 $ 0 $ 1,470,637 $ 0 $ 0 $ 1,470,637Receipts from Individual Schools 138,559 0 0 0 0 138,559Other Charges for Services 54,777 626 0 0 1,255,039 1,310,442
Total Charges for Current Services $ 193,336 $ 626 $ 3,247,923 $ 3,472,069 $ 1,255,039 $ 8,168,993
Other Local RevenuesRecurring Items
Investment Income $ 0 $ 0 $ 2,500 $ 0 $ 0 $ 2,500E-Rate Funding 46,922 0 0 0 0 46,922Miscellaneous Refunds 62,062 0 81,123 0 0 143,185
Nonrecurring ItemsSale of Equipment 43,002 0 0 0 0 43,002Sale of Property 14,775 0 0 0 0 14,775Contributions and Gifts 89,722 0 0 0 0 89,722
Other Local RevenuesOther Local Revenues 44,273 0 0 0 0 44,273
Total Other Local Revenues $ 300,756 $ 0 $ 83,623 $ 0 $ 0 $ 384,379
State of TennesseeState Education Funds
Basic Education Program $ 78,947,307 $ 0 $ 0 $ 0 $ 720,000 $ 79,667,307Early Childhood Education 888,292 0 0 0 0 888,292School Food Service 0 0 57,766 0 0 57,766Other State Education Funds 12,600 91,900 0 0 0 104,500Career Ladder Program 240,048 0 0 0 0 240,048
(Continued)
Special Revenue FundsCapital
Projects Fund
205
Exhibit L-7
Wilson County, TennesseeSchedule of Detailed Revenues -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General School Extended EducationPurpose Federal Central School CapitalSchool Projects Cafeteria Program Projects Total
State of Tennessee (Cont.)Other State Revenues
Other State Grants $ 440,605 $ 0 $ 0 $ 0 $ 0 $ 440,605Total State of Tennessee $ 80,528,852 $ 91,900 $ 57,766 $ 0 $ 720,000 $ 81,398,518
Federal GovernmentFederal Through State
USDA School Lunch Program $ 0 $ 0 $ 2,088,934 $ 0 $ 0 $ 2,088,934USDA - Commodities 0 0 494,108 0 0 494,108Breakfast 0 0 602,510 0 0 602,510USDA - Other 0 0 18,220 0 0 18,220Vocational Education - Basic Grants to States 0 222,551 0 0 0 222,551Title I Grants to Local Education Agencies 0 1,575,471 0 0 0 1,575,471Special Education - Grants to States 457,915 3,182,458 0 0 0 3,640,373Special Education Preschool Grants 0 51,230 0 0 0 51,230English Language Acquisition Grants 0 50,837 0 0 0 50,837Education for Homeless Children and Youth 0 98,783 0 0 0 98,783Eisenhower Professional Development State Grants 0 475,877 0 0 0 475,877Other Federal through State 340,025 113,107 0 0 0 453,132
Direct Federal RevenueROTC Reimbursement 208,385 0 0 0 0 208,385
Total Federal Government $ 1,006,325 $ 5,770,314 $ 3,203,772 $ 0 $ 0 $ 9,980,411
Other Governments and Citizens GroupsOther Governments
Contributions $ 1,066,840 $ 0 $ 0 $ 0 $ 46,265,238 $ 47,332,078Total Other Governments and Citizens Groups $ 1,066,840 $ 0 $ 0 $ 0 $ 46,265,238 $ 47,332,078
Total $ 137,356,642 $ 5,862,840 $ 6,593,084 $ 3,472,069 $ 48,240,277 $ 201,524,912
Special Revenue FundsCapital
Projects Fund
206
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesFor the Year Ended June 30, 2018
General FundGeneral Government
County CommissionBoard and Committee Members Fees $ 257,115Social Security 15,941Unemployment Compensation 51Employer Medicare 3,728Audit Services 31,606
Total County Commission $ 308,441
Board of EqualizationBoard and Committee Members Fees $ 5,000Social Security 310Unemployment Compensation 7Employer Medicare 72Office Supplies 251
Total Board of Equalization 5,640
Beer BoardBoard and Committee Members Fees $ 200Social Security 12Unemployment Compensation 1Employer Medicare 3
Total Beer Board 216
Other Boards and CommitteesBoard and Committee Members Fees $ 9,400Social Security 542Unemployment Compensation 19Employer Medicare 128
Total Other Boards and Committees 10,089
County Mayor/ExecutiveCounty Official/Administrative Officer $ 118,992Secretary(ies) 45,958Part-time Personnel 12,773Longevity Pay 400Other Salaries and Wages 45,958Social Security 13,025Pensions 30,744Employee and Dependent Insurance 34,152Unemployment Compensation 175Employer Medicare 3,168Communication 5,150Legal Services 432Maintenance and Repair Services - Office Equipment 972Postal Charges 637Rentals 2,059Travel 941Office Supplies 1,552
(Continued)
207
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)General Government (Cont.)
County Mayor/Executive (Cont.)Other Supplies and Materials $ 613Workers' Compensation Insurance 800Other Charges 1,882Office Equipment 1,080
Total County Mayor/Executive $ 321,463
Personnel OfficeCounty Official/Administrative Officer $ 73,053Accountants/Bookkeepers 40,610Longevity Pay 1,300Social Security 6,589Pensions 15,773Employee and Dependent Insurance 22,768Unemployment Compensation 84Employer Medicare 1,541Communication 1,246Dues and Memberships 450Legal Notices, Recording, and Court Costs 3,514Maintenance and Repair Services - Office Equipment 1,000Travel 501Other Contracted Services 892Office Supplies 448In Service/Staff Development 4,363Other Charges 446Office Equipment 170
Total Personnel Office 174,748
County AttorneyCounty Official/Administrative Officer $ 86,868Longevity Pay 2,800Social Security 5,447Pensions 12,302Employee and Dependent Insurance 11,384Unemployment Compensation 42Employer Medicare 1,274Legal Notices, Recording, and Court Costs 2,210Other Contracted Services 121,432Office Supplies 3,252Data Processing Equipment 408
Total County Attorney 247,419
Election CommissionCounty Official/Administrative Officer $ 78,247Assistant(s) 69,976Deputy(ies) 66,160Longevity Pay 3,000Overtime Pay 694
(Continued)
208
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)General Government (Cont.)
Election Commission (Cont.)Other Salaries and Wages $ 4,038Board and Committee Members Fees 3,900Election Workers 100,732Social Security 12,914Pensions 29,920Employee and Dependent Insurance 45,536Unemployment Compensation 806Employer Medicare 3,020Communication 19,482Dues and Memberships 3,886Legal Notices, Recording, and Court Costs 14,701Maintenance and Repair Services - Buildings 9,203Maintenance and Repair Services - Equipment 1,714Postal Charges 9,215Printing, Stationery, and Forms 19,999Rentals 14,273Travel 4,113Other Contracted Services 28,342Office Supplies 7,190Office Equipment 22,334
Total Election Commission $ 573,395
Register of DeedsSocial Security $ 20,395Pensions 45,965Employee and Dependent Insurance 79,688Employer Medicare 4,770Communication 3,946Data Processing Services 31,159Dues and Memberships 250Maintenance and Repair Services - Office Equipment 660Postal Charges 5,334Rentals 2,548Travel 674Other Contracted Services 1,032Data Processing Supplies 2,828Office Supplies 3,581Data Processing Equipment 8,164Office Equipment 173
Total Register of Deeds 211,167
PlanningCounty Official/Administrative Officer $ 80,806Assistant(s) 103,558Data Processing Personnel 62,090Longevity Pay 4,900Social Security 15,001
(Continued)
209
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)General Government (Cont.)
Planning (Cont.)Pensions $ 34,486Employee and Dependent Insurance 45,536Unemployment Compensation 168Employer Medicare 3,508Communication 5,000Consultants 1,931Dues and Memberships 2,309Engineering Services 1,678Legal Notices, Recording, and Court Costs 2,209Maintenance and Repair Services - Office Equipment 927Postal Charges 664Printing, Stationery, and Forms 836Rentals 3,795Travel 2,163Other Contracted Services 1,879Office Supplies 4,694Other Supplies and Materials 438In Service/Staff Development 2,255Other Charges 42,600Data Processing Equipment 8,379Office Equipment 6,307
Total Planning $ 438,117
Codes ComplianceCounty Official/Administrative Officer $ 73,502Assistant(s) 42,888Supervisor/Director 42,371Deputy(ies) 44,724Accountants/Bookkeepers 73,904Longevity Pay 5,400Social Security 16,510Pensions 38,798Employee and Dependent Insurance 68,304Unemployment Compensation 310Employer Medicare 3,861Communication 5,842Dues and Memberships 669Legal Notices, Recording, and Court Costs 972Maintenance and Repair Services - Equipment 514Maintenance and Repair Services - Vehicles 1,074Postal Charges 1,138Printing, Stationery, and Forms 2,020Rentals 1,774Travel 1,176Gasoline 3,464Office Supplies 3,047Vehicle and Equipment Insurance 2,000
(Continued)
210
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)General Government (Cont.)
Codes Compliance (Cont.)In Service/Staff Development $ 1,245Motor Vehicles 19,192Office Equipment 6,113
Total Codes Compliance $ 460,812
County BuildingsSupervisor/Director $ 77,461Custodial Personnel 179,462Maintenance Personnel 237,798Part-time Personnel 40,625Longevity Pay 11,100Overtime Pay 7,016Social Security 33,815Pensions 76,728Employee and Dependent Insurance 147,992Unemployment Compensation 887Employer Medicare 7,908Communication 1,107Maintenance and Repair Services - Buildings 114,452Maintenance and Repair Services - Office Equipment 4,643Maintenance and Repair Services - Vehicles 3,164Other Contracted Services 102,327Custodial Supplies 17,725Gasoline 3,486Utilities 712,718Building and Contents Insurance 64,234Vehicle and Equipment Insurance 4,306Other Charges 42,315Building Improvements 20,914Heating and Air Conditioning Equipment 46,114
Total County Buildings 1,958,297
Other FacilitiesAssistant(s) $ 37,985Supervisor/Director 64,408Social Security 6,228Pensions 13,741Employee and Dependent Insurance 22,768Unemployment Compensation 102Employer Medicare 1,457Communication 2,358Other Contracted Services 6,682Other Supplies and Materials 61Other Charges 15,180Data Processing Equipment 62,282Office Equipment 33
Total Other Facilities 233,285
(Continued)
211
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)General Government (Cont.)
Other General AdministrationADA Coordinator $ 34,635Longevity Pay 2,500Social Security 2,272Pensions 5,095Employee and Dependent Insurance 11,384Unemployment Compensation 42Employer Medicare 531Postal Charges 98Travel 60Office Supplies 360
Total Other General Administration $ 56,977
Preservation of RecordsSupervisor/Director $ 51,074Part-time Personnel 18,135Longevity Pay 1,900Overtime Pay 756Social Security 4,403Pensions 7,586Employee and Dependent Insurance 11,384Unemployment Compensation 94Employer Medicare 1,030Communication 1,150Postal Charges 150Rentals 1,950Travel 426Other Contracted Services 7,500Office Supplies 5,616Other Supplies and Materials 15,796Other Charges 3,238
Total Preservation of Records 132,188
FinanceAccounting and Budgeting
Supervisor/Director $ 110,250Salary Supplements 6,000Clerical Personnel 413,258Longevity Pay 9,200Social Security 31,081Pensions 73,925Employee and Dependent Insurance 102,456Unemployment Compensation 439Employer Medicare 7,269Communication 5,300Dues and Memberships 435Evaluation and Testing 85Legal Notices, Recording, and Court Costs 2,261
(Continued)
212
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Finance (Cont.)
Accounting and Budgeting (Cont.)Maintenance and Repair Services - Office Equipment $ 19,281Maintenance and Repair Services - Vehicles 369Postal Charges 7,076Rentals 9,965Travel 340Other Contracted Services 4,961Office Supplies 17,991Premiums on Corporate Surety Bonds 62In Service/Staff Development 2,383Office Equipment 2,124
Total Accounting and Budgeting $ 826,511
Property Assessor's OfficeCounty Official/Administrative Officer $ 86,941Assessment Personnel 609,961Salary Supplements 750Part-time Personnel 43,515Longevity Pay 18,600Social Security 44,852Pensions 100,216Employee and Dependent Insurance 193,528Unemployment Compensation 808Employer Medicare 10,490Audit Services 50,360Communication 7,645Data Processing Services 22,142Dues and Memberships 2,500Maintenance and Repair Services - Office Equipment 1,510Maintenance and Repair Services - Vehicles 4,834Postal Charges 613Travel 3,975Other Contracted Services 5,784Gasoline 9,482Office Supplies 7,128Other Supplies and Materials 3,376Vehicle and Equipment Insurance 2,861Other Charges 18,540Office Equipment 1,562
Total Property Assessor's Office 1,251,973
County Trustee's OfficeSocial Security $ 22,972Pensions 55,733Employee and Dependent Insurance 79,688Unemployment Compensation 437Employer Medicare 5,373Communication 3,699
(Continued)
213
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Finance (Cont.)
County Trustee's Office (Cont.)Dues and Memberships $ 170Maintenance and Repair Services - Office Equipment 17,752Postal Charges 40,703Travel 1,100Office Supplies 10,584Refunds 165,636Office Equipment 1,480
Total County Trustee's Office $ 405,327
County Clerk's OfficeSocial Security $ 60,365Pensions 136,081Employee and Dependent Insurance 227,680Unemployment Compensation 1,044Employer Medicare 14,118Communication 14,188Dues and Memberships 200Maintenance and Repair Services - Buildings 1,450Maintenance and Repair Services - Office Equipment 29,691Postal Charges 44,311Rentals 13,241Travel 368Other Contracted Services 8,586Office Supplies 29,855Utilities 4,238In Service/Staff Development 325Office Equipment 8,726
Total County Clerk's Office 594,467
Administration of JusticeCircuit Court
Attendants $ 75,500Jury and Witness Expense 34,527Social Security 76,776Pensions 169,349Employee and Dependent Insurance 318,752Unemployment Compensation 1,915Employer Medicare 17,898Communication 20,933Dues and Memberships 1,262Legal Notices, Recording, and Court Costs 2,401Maintenance and Repair Services - Equipment 1,500Postal Charges 19,046Rentals 11,386Travel 1,981Other Contracted Services 92,648Office Supplies 43,181
(Continued)
214
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Administration of Justice (Cont.)
Circuit Court (Cont.)Other Supplies and Materials $ 352In Service/Staff Development 200Office Equipment 31,210
Total Circuit Court $ 920,817
General Sessions JudgeJudge(s) $ 489,690Secretary(ies) 85,606Temporary Personnel 25,215Longevity Pay 4,000Social Security 30,508Pensions 82,939Employee and Dependent Insurance 56,920Unemployment Compensation 285Employer Medicare 8,586Communication 4,448Dues and Memberships 4,806Postal Charges 339Rentals 495Travel 3,227Library Books/Media 3,388Office Supplies 1,575Other Supplies and Materials 569Liability Insurance 5,434Office Equipment 534Other Equipment 8,327
Total General Sessions Judge 816,891
Drug CourtSupervisor/Director $ 143,602Part-time Personnel 7,601Longevity Pay 3,000Social Security 9,294Pensions 21,157Employee and Dependent Insurance 34,152Unemployment Compensation 180Employer Medicare 2,174Communication 3,453Contracts with Private Agencies 3,747Postal Charges 177Rentals 2,340Travel 7,129Other Contracted Services 6,325Office Supplies 2,059Other Supplies and Materials 244
Total Drug Court 246,634
(Continued)
215
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Administration of Justice (Cont.)
Chancery CourtCounty Official/Administrative Officer $ 95,637Clerical Personnel 432,383Attendants 18,200Part-time Personnel 34,097Longevity Pay 17,100Social Security 35,807Pensions 75,615Employee and Dependent Insurance 113,840Unemployment Compensation 727Employer Medicare 8,374Communication 10,890Dues and Memberships 1,313Maintenance and Repair Services - Office Equipment 199Postal Charges 2,689Rentals 5,423Travel 90Other Contracted Services 17,599Office Supplies 20,370Premiums on Corporate Surety Bonds 394Office Equipment 5,050
Total Chancery Court $ 895,797
Judicial CommissionersAssistant(s) $ 49,442Supervisor/Director 56,953Part-time Personnel 41,182Longevity Pay 10,300Other Salaries and Wages 191,892Social Security 20,540Pensions 45,779Employee and Dependent Insurance 79,688Unemployment Compensation 450Employer Medicare 4,804Communication 3,426Dues and Memberships 675Maintenance and Repair Services - Equipment 1,666Postal Charges 49Rentals 3,447Travel 64Other Contracted Services 678Office Supplies 2,887In Service/Staff Development 50Office Equipment 1,312
Total Judicial Commissioners 515,284
Probation ServicesSupervisor/Director $ 59,412
(Continued)
216
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Administration of Justice (Cont.)
Probation Services (Cont.)Probation Officer(s) $ 143,521Part-time Personnel 54,309Longevity Pay 900Other Salaries and Wages 4,980Social Security 16,035Pensions 36,194Employee and Dependent Insurance 34,152Unemployment Compensation 274Employer Medicare 3,751Communication 4,610Postal Charges 362Rentals 3,529Travel 735Other Contracted Services 24,685Drugs and Medical Supplies 2,224Office Supplies 5,736Other Charges 810Office Equipment 4,836
Total Probation Services $ 401,055
Courtroom SecurityMaintenance and Repair Services - Equipment $ 3,523Rentals 6,000Building Improvements 674Law Enforcement Equipment 7,960Motor Vehicles 2,496Other Equipment 1,730Other Construction 2,714
Total Courtroom Security 25,097
Victim Assistance ProgramsContributions $ 91,490
Total Victim Assistance Programs 91,490
Public SafetySheriff's Department
County Official/Administrative Officer $ 105,201Assistant(s) 35,214Deputy(ies) 4,204,900Detective(s) 515,763Captain(s) 265,866Lieutenant(s) 559,244Sergeant(s) 630,488Salary Supplements 70,800Dispatchers/Radio Operators 480,248Secretary(ies) 114,311Longevity Pay 229,600
(Continued)
217
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Public Safety (Cont.)
Sheriff's Department (Cont.)Other Salaries and Wages $ 202,260Social Security 441,390Pensions 1,023,327Employee and Dependent Insurance 1,570,992Unemployment Compensation 6,299Employer Medicare 103,228Communication 54,090Dues and Memberships 3,230Maintenance and Repair Services - Buildings 1,128Maintenance and Repair Services - Equipment 47,141Maintenance and Repair Services - Vehicles 144,126Postal Charges 4,314Rentals 37,882Travel 9,777Gasoline 292,515Instructional Supplies and Materials 4,467Office Supplies 11,618Uniforms 58,178Other Supplies and Materials 41,793Liability Insurance 84,500Vehicle and Equipment Insurance 74,000In Service/Staff Development 47,763Communication Equipment 42,831Law Enforcement Equipment 90,583Motor Vehicles 61,908Office Equipment 24,121Transportation Equipment 127,037
Total Sheriff's Department $ 11,822,133
Special PatrolsOther Contracted Services $ 4,308
Total Special Patrols 4,308
Administration of the Sexual Offender RegistryCommunication $ 132Other Contracted Services 3,541Other Supplies and Materials 2,597Communication Equipment 3,416
Total Administration of the Sexual Offender Registry 9,686
JailDeputy(ies) $ 3,583,559Captain(s) 60,486Lieutenant(s) 271,440Sergeant(s) 140,150Secretary(ies) 75,109Part-time Personnel 52,829
(Continued)
218
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Public Safety (Cont.)
Jail (Cont.)Other Salaries and Wages $ 51,201Social Security 249,816Pensions 572,353Employee and Dependent Insurance 1,286,392Unemployment Compensation 5,439Employer Medicare 58,425Communication 15,068Maintenance and Repair Services - Buildings 2,208Maintenance and Repair Services - Equipment 1,416Maintenance and Repair Services - Vehicles 11,504Medical and Dental Services 842,175Rentals 6,000Other Contracted Services 2,290Custodial Supplies 91,135Drugs and Medical Supplies 574,805Food Preparation Supplies 4,504Food Supplies 591,730Gasoline 16,000Office Supplies 4,654Uniforms 22,808Other Supplies and Materials 10,692Liability Insurance 78,000Vehicle and Equipment Insurance 10,000In Service/Staff Development 12,216Communication Equipment 10,845Law Enforcement Equipment 1,181Office Equipment 8,455
Total Jail $ 8,724,885
WorkhouseCounty Official/Administrative Officer $ 8,125Guards 76,836Social Security 4,295Pensions 11,672Employee and Dependent Insurance 22,768Unemployment Compensation 143Employer Medicare 1,191Food Supplies 6,858Gasoline 16,000Prisoners Clothing 20,737Other Supplies and Materials 20,170Liability Insurance 1,500
Total Workhouse 190,295
Juvenile ServicesAssistant(s) $ 178,683Longevity Pay 3,900
(Continued)
219
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Public Safety (Cont.)
Juvenile Services (Cont.)Social Security $ 10,743Pensions 22,113Employee and Dependent Insurance 34,152Unemployment Compensation 177Employer Medicare 2,512Communication 2,643Dues and Memberships 780Maintenance Agreements 9,000Rentals 2,879Travel 1,793Other Contracted Services 55,606Office Supplies 1,025Other Supplies and Materials 709Office Equipment 1,601
Total Juvenile Services $ 328,316
CommissaryMedical and Dental Services $ 57,394Drugs and Medical Supplies 27,842Food Supplies 5,310Prisoners Clothing 9,942Other Supplies and Materials 6,982
Total Commissary 107,470
Civil DefenseCounty Official/Administrative Officer $ 89,253Assistant(s) 159,357Captain(s) 292,590Lieutenant(s) 437,028Accountants/Bookkeepers 55,888Data Processing Personnel 64,408Guidance Personnel 63,790Psychological Personnel 73,706Salary Supplements 77,400Foremen 44,105Mechanic(s) 73,640Dispatchers/Radio Operators 298,962Secretary(ies) 37,029Clerical Personnel 75,505Temporary Personnel 203,147Longevity Pay 116,300Overtime Pay 445,818Other Salaries and Wages 4,386,368Social Security 402,975Pensions 670,347Employee and Dependent Insurance 1,536,840Unemployment Compensation 7,007
(Continued)
220
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Public Safety (Cont.)
Civil Defense (Cont.)Employer Medicare $ 94,223Communication 58,177Laundry Service 4,046Maintenance and Repair Services - Equipment 26,181Maintenance and Repair Services - Vehicles 141,250Postal Charges 476Rentals 29,037Travel 3,212Other Contracted Services 115,953Custodial Supplies 14,640Diesel Fuel 152,718Drugs and Medical Supplies 165,915Office Supplies 6,897Tires and Tubes 17,796Uniforms 66,312Utilities 143,224Other Supplies and Materials 11,916Building and Contents Insurance 5,746Liability Insurance 75,168Vehicle and Equipment Insurance 29,374Workers' Compensation Insurance 266,000In Service/Staff Development 80,931Hazardous Waste Cleanup 14,815Other Charges 10,102Communication Equipment 13,154Data Processing Equipment 22,834Motor Vehicles 241,691Office Equipment 2,825Other Equipment 185,647
Total Civil Defense $ 11,611,723
County Coroner/Medical ExaminerCounty Official/Administrative Officer $ 45,415Secretary(ies) 3,500Communication 1,400Other Contracted Services 158,805Office Supplies 2,884
Total County Coroner/Medical Examiner 212,004
Public Safety Grants ProgramOther Capital Outlay $ 80,886
Total Public Safety Grants Program 80,886
Public Health and WelfareLocal Health Center
Communication $ 3,719Maintenance and Repair Services - Equipment 15,194
(Continued)
221
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Public Health and Welfare (Cont.)
Local Health Center (Cont.)Custodial Supplies $ 574Drugs and Medical Supplies 1,262Instructional Supplies and Materials 37,144Office Supplies 6,355Utilities 21,839Office Equipment 100
Total Local Health Center $ 86,187
Rabies and Animal ControlSupervisor/Director $ 58,968Paraprofessionals 101,281Part-time Personnel 13,483Longevity Pay 2,400Overtime Pay 4,704Social Security 10,654Pensions 24,811Employee and Dependent Insurance 45,536Unemployment Compensation 288Employer Medicare 2,492Communication 1,844Maintenance and Repair Services - Vehicles 1,404Postal Charges 150Other Contracted Services 6,002Drugs and Medical Supplies 400Gasoline 4,684Office Supplies 1,867Uniforms 1,451Utilities 6,830Other Supplies and Materials 2,974Building and Contents Insurance 374Liability Insurance 1,125Workers' Compensation Insurance 751In Service/Staff Development 2,665
Total Rabies and Animal Control 297,138
Other Local Health ServicesMedical Personnel $ 613,253Longevity Pay 13,800Social Security 36,023Pensions 85,937Employee and Dependent Insurance 158,144Unemployment Compensation 782Employer Medicare 8,425Travel 10,512Other Contracted Services 409Instructional Supplies and Materials 17,672Liability Insurance 1,803
Total Other Local Health Services 946,760
(Continued)
222
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Public Health and Welfare (Cont.)
Appropriation to StateSalary Supplements $ 76,821
Total Appropriation to State $ 76,821
Other Local Welfare ServicesContributions $ 3,200
Total Other Local Welfare Services 3,200
Other Public Health and WelfareClerical Personnel $ 33,365Social Security 1,906Pensions 4,578Employee and Dependent Insurance 11,384Unemployment Compensation 42Employer Medicare 446
Total Other Public Health and Welfare 51,721
Social, Cultural, and Recreational ServicesLibraries
Contributions $ 1,063,296Total Libraries 1,063,296
Other Social, Cultural, and RecreationalContributions $ 61,436
Total Other Social, Cultural, and Recreational 61,436
Agriculture and Natural ResourcesAgricultural Extension Service
Assistant(s) $ 35,314Part-time Personnel 2,652Longevity Pay 300Social Security 2,051Pensions 5,250Employee and Dependent Insurance 22,768Unemployment Compensation 59Employer Medicare 480Communication 2,919Dues and Memberships 380Matching Share 148,712Rentals 3,200Travel 1,444Office Supplies 447Office Equipment 2,099
Total Agricultural Extension Service 228,075
Forest ServiceContributions $ 2,000
Total Forest Service 2,000
(Continued)
223
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Agriculture and Natural Resources (Cont.)
Soil ConservationSecretary(ies) $ 36,859Longevity Pay 2,100Social Security 2,140Pensions 5,345Employee and Dependent Insurance 11,384Unemployment Compensation 42Employer Medicare 501Contributions 38,500
Total Soil Conservation $ 96,871
Storm Water ManagementCounty Official/Administrative Officer $ 59,477Assistant(s) 49,267Clerical Personnel 28,134Temporary Personnel 1,186Longevity Pay 1,500Social Security 8,118Pensions 18,985Employee and Dependent Insurance 34,152Unemployment Compensation 126Employer Medicare 1,899Communication 1,858Consultants 33,248Contracts with Other Public Agencies 3,460Maintenance and Repair Services - Office Equipment 787Maintenance and Repair Services - Vehicles 1,209Postal Charges 1,312Printing, Stationery, and Forms 2,083Travel 668Other Contracted Services 35,470Gasoline 4,883Office Supplies 5,861Other Supplies and Materials 1,491Vehicle and Equipment Insurance 2,000In Service/Staff Development 552
Total Storm Water Management 297,726
Other OperationsTourism
Supervisor/Director $ 49,388Deputy(ies) 36,775Social Security 5,236Pensions 11,762Employee and Dependent Insurance 22,768Unemployment Compensation 119Employer Medicare 790Advertising 48,563
(Continued)
224
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Other Operations (Cont.)
Tourism (Cont.)Communication $ 4,630Dues and Memberships 2,090Postal Charges 204Rentals 4,116Travel 1,638Other Contracted Services 7,928Office Supplies 1,566Other Charges 2,836
Total Tourism $ 200,409
Industrial DevelopmentContributions $ 257,827
Total Industrial Development 257,827
Other Economic and Community DevelopmentContributions $ 48,000
Total Other Economic and Community Development 48,000
Veterans' ServicesSupervisor/Director $ 50,431Secretary(ies) 66,693Longevity Pay 2,900Social Security 6,898Pensions 16,467Employee and Dependent Insurance 34,152Unemployment Compensation 126Employer Medicare 1,613Communication 3,834Dues and Memberships 249Postal Charges 700Rentals 1,950Travel 434Office Supplies 2,305Office Equipment 2,596
Total Veterans' Services 191,348
Other ChargesEmployee and Dependent Insurance $ 353,398Medical Insurance 940,000Audit Services 94,469Dues and Memberships 63,568Financial Advisory Services 5,245Legal Notices, Recording, and Court Costs 17,227Matching Share 50,000Liability Insurance 140,000Refunds 182,800Trustee's Commission 847,885
(Continued)
225
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Fund (Cont.)Other Operations (Cont.)
Other Charges (Cont.)Workers' Compensation Insurance $ 660,000Other Self-insured Claims 109,871Other Charges 51,655
Total Other Charges $ 3,516,118
Contributions to Other AgenciesContributions $ 496,795
Total Contributions to Other Agencies 496,795
MiscellaneousDeputy(ies) $ 17,170Social Security 1,041Pensions 2,032Employee and Dependent Insurance 11,384Unemployment Compensation 56Employer Medicare 243Communication Equipment 38,248
Total Miscellaneous 70,174
Principal on DebtGeneral Government
Principal on Notes $ 235,000Total General Government 235,000
Interest on DebtGeneral Government
Interest on Notes $ 20,608Total General Government 20,608
Total General Fund $ 53,462,813
Ambulance Service FundPublic Health and Welfare
Ambulance/Emergency Medical ServicesHealth Equipment $ 171,370
Total Ambulance/Emergency Medical Services $ 171,370
Total Ambulance Service Fund 171,370
Special Purpose FundGeneral Government
County BuildingsTrustee's Commission $ 78,193
Total County Buildings $ 78,193
(Continued)
226
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
Special Purpose Fund (Cont.)Other Operations
Contributions to Other AgenciesContributions $ 2,550,000
Total Contributions to Other Agencies $ 2,550,000
Principal on DebtEducation
Principal on Bonds $ 835,000Total Education 835,000
Interest on DebtEducation
Interest on Bonds $ 29,225Total Education 29,225
Total Special Purpose Fund $ 3,492,418
Drug Control FundPublic Safety
Drug EnforcementCommunication $ 11,907Confidential Drug Enforcement Payments 30,000Dues and Memberships 1,450Towing Services 1,348Travel 2,435Uniforms 796Other Supplies and Materials 5,004Trustee's Commission 1,416In Service/Staff Development 16,764Communication Equipment 7,486Law Enforcement Equipment 36,638Motor Vehicles 30,000Office Equipment 1,593
Total Drug Enforcement $ 146,837
Total Drug Control Fund 146,837
Sports and Recreation FundOther Operations
Contributions to Other AgenciesContributions $ 961,447
Total Contributions to Other Agencies $ 961,447
Total Sports and Recreation Fund 961,447
Agriculture Center FundSocial, Cultural, and Recreational Services
Other Social, Cultural, and RecreationalSupervisor/Director $ 54,496
(Continued)
227
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
Agriculture Center Fund (Cont.)Social, Cultural, and Recreational Services (Cont.)
Other Social, Cultural, and Recreational (Cont.)Deputy(ies) $ 55,414Foremen 28,431Longevity Pay 200Bonus Payments 12,000Other Salaries and Wages 81,775Social Security 13,848Pensions 31,874Employee and Dependent Insurance 68,304Unemployment Compensation 298Employer Medicare 3,239Advertising 27,636Communication 22,911Maintenance and Repair Services - Buildings 11,119Maintenance and Repair Services - Equipment 17,468Printing, Stationery, and Forms 4,125Travel 6,849Other Contracted Services 9,569Custodial Supplies 7,270Office Supplies 2,830Utilities 108,102Other Supplies and Materials 9,398Other Charges 5,784Office Equipment 304Other Equipment 101,242Other Construction 3,031
Total Other Social, Cultural, and Recreational $ 687,517
Agriculture and Natural ResourcesOther Agriculture and Natural Resources
County Official/Administrative Officer $ 99,014Assistant(s) 42,888Longevity Pay 9,100Other Salaries and Wages 275,898Social Security 25,826Pensions 56,804Employee and Dependent Insurance 91,072Unemployment Compensation 588Employer Medicare 6,033Communication 3,155Maintenance and Repair Services - Buildings 30,739Maintenance and Repair Services - Equipment 18,841Printing, Stationery, and Forms 1,765Other Contracted Services 152,000Crushed Stone 9,347Custodial Supplies 7,915Gasoline 19,165Office Supplies 869
(Continued)
228
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
Agriculture Center Fund (Cont.)Agriculture and Natural Resources (Cont.)
Other Agriculture and Natural Resources (Cont.)Utilities $ 331,909Other Supplies and Materials 1,062Liability Insurance 3,200Trustee's Commission 4,624Vehicle and Equipment Insurance 2,000Building Improvements 10,519Office Equipment 1,306Other Equipment 66,145Other Construction 58,060
Total Other Agriculture and Natural Resources $ 1,329,844
Total Agriculture Center Fund $ 2,017,361
Constitutional Officers - Fees FundGeneral Government
Register of DeedsConstitutional Officers' Operating Expenses $ 469,531
Total Register of Deeds $ 469,531
FinanceCounty Trustee's Office
Constitutional Officers' Operating Expenses $ 438,389Total County Trustee's Office 438,389
County Clerk's OfficeConstitutional Officers' Operating Expenses $ 1,017,025
Total County Clerk's Office 1,017,025
Administration of JusticeCircuit Court
Constitutional Officers' Operating Expenses $ 1,294,850Total Circuit Court 1,294,850
Chancery CourtSpecial Commissioner Fees/Special Master Fees $ 27,060
Total Chancery Court 27,060
Total Constitutional Officers - Fees Fund 3,246,855
Highway/Public Works FundHighways
AdministrationCounty Official/Administrative Officer $ 105,248Assistant(s) 88,088Accountants/Bookkeepers 52,592Clerical Personnel 36,236Overtime Pay 3,100
(Continued)
229
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
Highway/Public Works Fund (Cont.)Highways (Cont.)
Administration (Cont.)Board and Committee Members Fees $ 67,200Dues and Memberships 3,731Legal Notices, Recording, and Court Costs 12Maintenance Agreements 1,949Maintenance and Repair Services - Office Equipment 1,500Printing, Stationery, and Forms 90Rentals 3,758Travel 496Other Contracted Services 3,684Data Processing Supplies 2,041Office Supplies 2,366Other Charges 1,561Building Improvements 202Office Equipment 3,013
Total Administration $ 376,867
Highway and Bridge MaintenanceEquipment Operators $ 1,211,824Truck Drivers 756,703Laborers 136,114Consultants 3,175Engineering Services 1,102Licenses 100Rentals 204Other Contracted Services 289,549Asphalt - Hot Mix 1,001,701Asphalt - Liquid 25,436Crushed Stone 159,421Pipe - Metal 66,484Road Signs 33,064Salt 29,068Small Tools 633Other Supplies and Materials 699
Total Highway and Bridge Maintenance 3,715,277
Operation and Maintenance of EquipmentForemen $ 56,737Mechanic(s) 177,134Laborers 68,250Freight Expenses 161Maintenance and Repair Services - Equipment 81,368Diesel Fuel 74,877Equipment Parts - Heavy 71,081Equipment Parts - Light 72,933Food Supplies 645Garage Supplies 4,070Gasoline 59,660
(Continued)
230
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
Highway/Public Works Fund (Cont.)Highways (Cont.)
Operation and Maintenance of Equipment (Cont.)Lubricants $ 8,658Propane Gas 273Small Tools 106Tires and Tubes 52,005Other Supplies and Materials 2,098
Total Operation and Maintenance of Equipment $ 730,056
Other ChargesCommunication $ 9,135Electricity 26,181Natural Gas 8,661Water and Sewer 2,001Building and Contents Insurance 2,500Liability Insurance 51,773Premiums on Corporate Surety Bonds 266Trustee's Commission 122,362Vehicle and Equipment Insurance 55,000
Total Other Charges 277,879
Employee BenefitsSocial Security $ 162,004Pensions 371,561Employee and Dependent Insurance 785,496Unemployment Compensation 3,203Employer Medicare 37,888Workers' Compensation Insurance 173,504
Total Employee Benefits 1,533,656
Capital OutlayOther Contracted Services $ 1,276,513Communication Equipment 486Highway Equipment 395,013Motor Vehicles 24,000Plant Operation Equipment 1,100
Total Capital Outlay 1,697,112
Principal on DebtHighways and Streets
Principal on Notes $ 230,000Total Highways and Streets 230,000
Interest on DebtHighways and Streets
Interest on Notes $ 22,272Total Highways and Streets 22,272
Total Highway/Public Works Fund $ 8,583,119
(Continued)
231
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Debt Service FundPrincipal on Debt
General GovernmentPrincipal on Bonds $ 1,513,200Principal on Notes 550,000
Total General Government $ 2,063,200
EducationPrincipal on Bonds $ 6,831,800Principal on Capital Leases 402,976
Total Education 7,234,776
Interest on DebtGeneral Government
Interest on Bonds $ 393,300Interest on Notes 87,590
Total General Government 480,890
EducationInterest on Bonds $ 8,152,291Interest on Capital Leases 167,402
Total Education 8,319,693
Other Debt ServiceGeneral Government
Trustee's Commission $ 261,600Other Debt Service 5,500
Total General Government 267,100
Total General Debt Service Fund $ 18,365,659
Rural Debt Service FundPrincipal on Debt
EducationPrincipal on Bonds $ 3,515,000
Total Education $ 3,515,000
Interest on DebtEducation
Interest on Bonds $ 4,783,593Total Education 4,783,593
Other Debt ServiceEducation
Trustee's Commission $ 15,957Other Debt Service 1,525
Total Education 17,482
Total Rural Debt Service Fund 8,316,075
(Continued)
232
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
General Capital Projects FundPublic Safety
Sheriff's DepartmentMotor Vehicles $ 113,891
Total Sheriff's Department $ 113,891
Civil DefenseBuilding Construction $ 32,069
Total Civil Defense 32,069
Other OperationsVeterans' Services
Other Contracted Services $ 121Office Supplies 4,114Other Supplies and Materials 9,450Office Equipment 3,474
Total Veterans' Services 17,159
Total General Capital Projects Fund $ 163,119
High School Building Projects FundCapital Projects
Education Capital ProjectsContributions $ 1,438,141
Total Education Capital Projects $ 1,438,141
Total High School Building Projects Fund 1,438,141
Highway Capital Projects FundCapital Projects
Highway and Street Capital ProjectsAsphalt - Hot Mix $ 2,045,788Trustee's Commission 36,542
Total Highway and Street Capital Projects $ 2,082,330
Total Highway Capital Projects Fund 2,082,330
Education Capital Projects FundCapital Projects
Education Capital ProjectsContributions $ 66,840
Total Education Capital Projects $ 66,840
Total Education Capital Projects Fund 66,840
Rural School Construction Projects FundCapital Projects
Education Capital ProjectsContributions $ 43,277,097
Total Education Capital Projects $ 43,277,097
Total Rural School Construction Projects Fund 43,277,097
(Continued)
233
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
Other Capital Projects FundGeneral Government
Election CommissionVoting Machines $ 99,546
Total Election Commission $ 99,546
County BuildingsAsphalt $ 5,980
Total County Buildings 5,980
Public SafetySheriff's Department
Other Equipment $ 137,799Other Construction 505,000Other Capital Outlay 49,156
Total Sheriff's Department 691,955
Civil DefenseMaintenance and Repair Services - Vehicles $ 8,305Building Construction 762,328Building Improvements 5,321Furniture and Fixtures 1,065Other Equipment 125,763
Total Civil Defense 902,782
Agriculture and Natural ResourcesOther Agriculture and Natural Resources
Other Contracted Services $ 97,486Building Improvements 17,004Other Equipment 234,000Other Construction 110,530
Total Other Agriculture and Natural Resources 459,020
Other OperationsVeterans' Services
Building Improvements $ 172,592Total Veterans' Services 172,592
HighwaysHighway and Bridge Maintenance
Other Construction $ 95,000Total Highway and Bridge Maintenance 95,000
Capital ProjectsGeneral Administration Projects
Trustee's Commission $ 28,936Other Construction 15,342
Total General Administration Projects 44,278
(Continued)
234
Exhibit L-8
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund Types (Cont.)
Other Capital Projects Fund (Cont.)Capital Projects (Cont.)
Administration of Justice ProjectsSite Development $ 25,034
Total Administration of Justice Projects $ 25,034
Total Other Capital Projects Fund $ 2,496,187
Total Governmental Funds - Primary Government $ 148,287,668
235
Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School DepartmentFor the Year Ended June 30, 2018
General Purpose School FundInstruction
Regular Instruction ProgramTeachers $ 47,214,902Career Ladder Program 178,016Educational Assistants 1,596,697Other Salaries and Wages 225,098Social Security 2,945,563Pensions 4,327,408Life Insurance 78,551Medical Insurance 6,982,473Dental Insurance 636,900Unemployment Compensation 54,721Employer Medicare 690,449Contributions 227,613Travel 14,429Contracts for Substitute Teachers - Certified 196,020Contracts for Substitute Teachers - Non-certified 563,931Other Contracted Services 370,880Instructional Supplies and Materials 411,452Textbooks - Bound 559,886Other Supplies and Materials 4,992Fee Waivers 48,282Other Charges 86,183Regular Instruction Equipment 156,533
Total Regular Instruction Program $ 67,570,979
Alternative Instruction ProgramTeachers $ 420,821Guidance Personnel 48,070Educational Assistants 136,433Social Security 34,848Pensions 58,673Life Insurance 1,258Medical Insurance 112,455Dental Insurance 10,200Unemployment Compensation 909Employer Medicare 9,248
Total Alternative Instruction Program 832,915
Special Education ProgramTeachers $ 3,276,782Homebound Teachers 95,188Educational Assistants 2,448,577Speech Pathologist 962,937Social Security 405,610Pensions 717,348Life Insurance 17,242Medical Insurance 1,541,295
(Continued)
236
Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General Purpose School Fund (Cont.)Instruction (Cont.)
Special Education Program (Cont.)Dental Insurance $ 139,800Unemployment Compensation 11,269Employer Medicare 95,281Maintenance and Repair Services - Equipment 2,716Contracts for Substitute Teachers - Certified 32,690Contracts for Substitute Teachers - Non-certified 166,322Other Contracted Services 987,076Instructional Supplies and Materials 60,306Other Supplies and Materials 50,702Special Education Equipment 45,416
Total Special Education Program $ 11,056,557
Career and Technical Education ProgramTeachers $ 3,692,400Social Security 221,437Pensions 332,688Life Insurance 6,142Medical Insurance 549,045Dental Insurance 49,800Unemployment Compensation 3,795Employer Medicare 51,788Communication 10,143Maintenance and Repair Services - Equipment 8,307Travel 8,343Contracts for Substitute Teachers - Certified 11,160Contracts for Substitute Teachers - Non-certified 57,700Instructional Supplies and Materials 110,827Vocational Instruction Equipment 150,605
Total Career and Technical Education Program 5,264,180
Support ServicesAttendance
Supervisor/Director $ 99,909Secretary(ies) 46,128Social Security 8,947Pensions 15,401Life Insurance 148Medical Insurance 13,230Dental Insurance 1,200Unemployment Compensation 98Employer Medicare 2,092Other Supplies and Materials 10,000
Total Attendance 197,153
Health ServicesMedical Personnel $ 1,029,095
(Continued)
237
Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General Purpose School Fund (Cont.)Support Services (Cont.)
Health Services (Cont.)Other Salaries and Wages $ 141,335Social Security 70,314Pensions 148,508Life Insurance 1,850Medical Insurance 165,375Dental Insurance 15,000Unemployment Compensation 1,325Employer Medicare 16,444Other Supplies and Materials 9,906Other Charges 42,969
Total Health Services $ 1,642,121
Other Student SupportGuidance Personnel $ 1,901,683Social Security 112,971Pensions 171,161Life Insurance 2,738Medical Insurance 244,755Dental Insurance 22,200Unemployment Compensation 1,848Employer Medicare 26,421Evaluation and Testing 153,172Other Supplies and Materials 3,892In Service/Staff Development 8,947
Total Other Student Support 2,649,788
Regular Instruction ProgramSupervisor/Director $ 960,641Librarians 1,217,764Materials Supervisor 16,066Clerical Personnel 208,875Social Security 141,889Pensions 224,753Life Insurance 2,960Medical Insurance 264,600Dental Insurance 24,000Unemployment Compensation 1,866Employer Medicare 33,928Data Processing Services 237,250Maintenance and Repair Services - Equipment 4,672Travel 7,095Data Processing Supplies 2,712Instructional Supplies and Materials 18,657Library Books/Media 108,950Other Charges 48,940
Total Regular Instruction Program 3,525,618
(Continued)
238
Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General Purpose School Fund (Cont.)Support Services (Cont.)
Alternative Instruction ProgramPrincipals $ 83,462Secretary(ies) 47,336Social Security 7,791Pensions 14,073Life Insurance 148Medical Insurance 13,230Dental Insurance 1,200Unemployment Compensation 98Employer Medicare 1,822
Total Alternative Instruction Program $ 169,160
Special Education ProgramSupervisor/Director $ 95,000Psychological Personnel 616,371Assessment Personnel 300,000Secretary(ies) 129,091Social Security 68,508Pensions 112,994Life Insurance 1,406Medical Insurance 125,685Dental Insurance 11,400Unemployment Compensation 904Employer Medicare 16,022Travel 34,135Other Contracted Services 4,487Other Supplies and Materials 13,011In Service/Staff Development 63,683
Total Special Education Program 1,592,697
Career and Technical Education ProgramSupervisor/Director $ 97,399Social Security 5,991Pensions 8,844Life Insurance 74Medical Insurance 6,615Dental Insurance 600Unemployment Compensation 49Employer Medicare 1,401
Total Career and Technical Education Program 120,973
TechnologyInstructional Computer Personnel $ 914,903Social Security 55,720Pensions 122,953Life Insurance 1,258Medical Insurance 112,455
(Continued)
239
Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General Purpose School Fund (Cont.)Support Services (Cont.)
Technology (Cont.)Dental Insurance $ 10,200Unemployment Compensation 830Employer Medicare 13,031Communication 22,390Maintenance and Repair Services - Equipment 43,129Internet Connectivity 210,652Travel 5,166Other Contracted Services 1,198,539Data Processing Supplies 27,787
Total Technology $ 2,739,013
Board of EducationSecretary(ies) $ 18,566Board and Committee Members Fees 69,920Social Security 4,296Unemployment Compensation 49Employer Medicare 1,283Audit Services 21,600Dues and Memberships 25,864Legal Services 52,123Travel 25,857Other Contracted Services 10,070Liability Insurance 130,128Trustee's Commission 934,185Workers' Compensation Insurance 525,983
Total Board of Education 1,819,924
Director of SchoolsCounty Official/Administrative Officer $ 175,000Career Ladder Program 1,000Secretary(ies) 58,265Other Salaries and Wages 85,000Social Security 16,935Pensions 35,637Life Insurance 222Medical Insurance 19,845Dental Insurance 1,800Unemployment Compensation 156Employer Medicare 4,593Communication 32,359Postal Charges 12,945Travel 4,856Other Contracted Services 13,812Office Supplies 10,939
Total Director of Schools 473,364
(Continued)
240
Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General Purpose School Fund (Cont.)Support Services (Cont.)
Office of the PrincipalPrincipals $ 1,885,834Accountants/Bookkeepers 836,025Assistant Principals 3,000,434Secretary(ies) 2,167,285Social Security 477,298Pensions 849,385Life Insurance 10,138Medical Insurance 906,255Dental Insurance 82,200Unemployment Compensation 6,604Employer Medicare 111,626Communication 63,270Other Contracted Services 215,900Office Supplies 65,649
Total Office of the Principal $ 10,677,903
Fiscal ServicesSupervisor/Director $ 120,000Accountants/Bookkeepers 485,541Social Security 37,065Pensions 81,937Life Insurance 666Medical Insurance 59,535Dental Insurance 5,400Unemployment Compensation 586Employer Medicare 8,669Data Processing Services 1,650Data Processing Supplies 6,147Office Supplies 2,599
Total Fiscal Services 809,795
Human Services/PersonnelSupervisor/Director $ 115,000Clerical Personnel 415,361Social Security 32,405Pensions 61,548Life Insurance 592Medical Insurance 52,920Dental Insurance 4,800Unemployment Compensation 343Employer Medicare 7,579Other Contracted Services 8,472Other Charges 20,036
Total Human Services/Personnel 719,056
(Continued)
241
Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General Purpose School Fund (Cont.)Support Services (Cont.)
Operation of PlantSupervisor/Director $ 63,466Social Security 3,440Pensions 8,707Life Insurance 74Medical Insurance 6,615Dental Insurance 600Unemployment Compensation 49Employer Medicare 805Janitorial Services 3,336,277Disposal Fees 137,787Other Contracted Services 236,021Electricity 3,772,780Natural Gas 501,951Water and Sewer 581,045Other Supplies and Materials 80,315Boiler Insurance 20,313Building and Contents Insurance 562,036
Total Operation of Plant $ 9,312,281
Maintenance of PlantSupervisor/Director $ 71,357Secretary(ies) 47,319Maintenance Personnel 865,146Social Security 60,165Pensions 132,872Life Insurance 1,850Medical Insurance 165,375Dental Insurance 15,000Unemployment Compensation 1,078Employer Medicare 14,071Other Contracted Services 358,044Other Supplies and Materials 632,519Other Capital Outlay 41,264
Total Maintenance of Plant 2,406,060
TransportationSupervisor/Director $ 73,334Mechanic(s) 324,889Bus Drivers 3,991,467Part-time Personnel 190,346Other Salaries and Wages 285,418Social Security 294,011Pensions 581,695Life Insurance 6,512Medical Insurance 582,120Dental Insurance 52,800
(Continued)
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Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General Purpose School Fund (Cont.)Support Services (Cont.)
Transportation (Cont.)Unemployment Compensation $ 10,456Employer Medicare 69,144Communication 9,499Laundry Service 9,495Maintenance and Repair Services - Equipment 1,925Maintenance and Repair Services - Vehicles 305,157Diesel Fuel 683,973Equipment and Machinery Parts 2,154Gasoline 87,489Instructional Supplies and Materials 3,900Utilities 20,661Other Supplies and Materials 10,376Vehicle and Equipment Insurance 114,260In Service/Staff Development 8,184Other Charges 29,809Data Processing Equipment 27,407Transportation Equipment 2,406,125
Total Transportation $ 10,182,606
Central and OtherOther Charges $ 10,601
Total Central and Other 10,601
Operation of Non-Instructional ServicesCommunity Services
Supervisor/Director $ 145,428Clerical Personnel 161,230Other Salaries and Wages 258,361Social Security 34,110Pensions 61,185Life Insurance 740Medical Insurance 66,150Dental Insurance 6,000Unemployment Compensation 671Employer Medicare 8,056Other Supplies and Materials 65,429
Total Community Services 807,360
Early Childhood EducationSupervisor/Director $ 95,000Teachers 524,392Educational Assistants 233,032Social Security 52,051Pensions 90,013Life Insurance 1,850Medical Insurance 165,375
(Continued)
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Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
General Purpose School Fund (Cont.)Operation of Non-Instructional Services (Cont.)
Early Childhood Education (Cont.)Dental Insurance $ 15,000Unemployment Compensation 1,175Employer Medicare 11,719Contracts for Substitute Teachers - Certified 3,338Contracts for Substitute Teachers - Non-certified 15,636Other Supplies and Materials 67,618
Total Early Childhood Education $ 1,276,199
Capital OutlayRegular Capital Outlay
Other Capital Outlay $ 6,164,875Total Regular Capital Outlay 6,164,875
Other Debt ServiceEducation
Debt Service Contribution to Primary Government $ 1,422,506Total Education 1,422,506
Total General Purpose School Fund $ 143,443,684
School Federal Projects FundInstruction
Regular Instruction ProgramTeachers $ 894,901Educational Assistants 46,331Other Salaries and Wages 21,670Social Security 58,632Pensions 89,660Life Insurance 1,480Medical Insurance 132,300Dental Insurance 12,000Unemployment Compensation 1,037Employer Medicare 13,713Contracts for Substitute Teachers - Certified 1,508Contracts for Substitute Teachers - Non-certified 8,652Other Contracted Services 5,261Instructional Supplies and Materials 85,706Other Charges 9,088Regular Instruction Equipment 49,166
Total Regular Instruction Program $ 1,431,105
Special Education ProgramTeachers $ 2,184,670Educational Assistants 20,789Speech Pathologist 42,200Social Security 133,976
(Continued)
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Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
School Federal Projects Fund (Cont.)Instruction (Cont.)
Special Education Program (Cont.)Pensions $ 202,896Life Insurance 3,774Medical Insurance 337,365Dental Insurance 30,600Unemployment Compensation 2,568Employer Medicare 31,333Contracts for Substitute Teachers - Certified 2,818Contracts for Substitute Teachers - Non-certified 16,090Other Contracted Services 2,117
Total Special Education Program $ 3,011,196
Career and Technical Education ProgramClerical Personnel $ 18,760Other Salaries and Wages 29,906Social Security 2,850Pensions 2,382Life Insurance 57Medical Insurance 5,094Dental Insurance 462Unemployment Compensation 87Employer Medicare 685Contracts with Other School Systems 7,276Other Contracted Services 777Instructional Supplies and Materials 24,455Other Supplies and Materials 6,354Vocational Instruction Equipment 61,316
Total Career and Technical Education Program 160,461
Support ServicesHealth Services
Other Charges $ 1,989Total Health Services 1,989
Other Student SupportOther Salaries and Wages $ 42,801Social Security 1,697Pensions 403Unemployment Compensation 98Employer Medicare 618Communication 791Travel 39,146Other Contracted Services 3,000Other Supplies and Materials 9,300In Service/Staff Development 17,388
Total Other Student Support 115,242
(Continued)
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Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
School Federal Projects Fund (Cont.)Support Services (Cont.)
Regular Instruction ProgramSupervisor/Director $ 102,728Secretary(ies) 48,182Other Salaries and Wages 238,633Social Security 23,669Pensions 37,613Life Insurance 296Medical Insurance 26,460Dental Insurance 2,400Unemployment Compensation 395Employer Medicare 5,535Communication 4,433Maintenance and Repair Services - Equipment 18Travel 2,681Contracts for Substitute Teachers - Certified 15,498Contracts for Substitute Teachers - Non-certified 47,935Other Contracted Services 180,058Instructional Supplies and Materials 134Other Supplies and Materials 45,093In Service/Staff Development 129,587Other Charges 16,699Other Equipment 13,441
Total Regular Instruction Program $ 941,488
Special Education ProgramAssessment Personnel $ 84,223In-service Training 21,500Social Security 6,454Pensions 9,431Life Insurance 74Medical Insurance 6,615Dental Insurance 600Unemployment Compensation 49Employer Medicare 1,509Other Contracted Services 18,657Other Supplies and Materials 30,532In Service/Staff Development 44,967
Total Special Education Program 224,611
Career and Technical Education ProgramClerical Personnel $ 4,553Social Security 369Pensions 817Life Insurance 17Medical Insurance 1,521Dental Insurance 138Unemployment Compensation 11
(Continued)
246
Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
School Federal Projects Fund (Cont.)Support Services (Cont.)
Career and Technical Education Program (Cont.)Employer Medicare $ 86In Service/Staff Development 1,016Other Equipment 2,428
Total Career and Technical Education Program $ 10,956
TransportationContracts with Public Carriers $ 1,801Travel 12,194Diesel Fuel 925
Total Transportation 14,920
Operation of Non-Instructional ServicesFood Service
Food Supplies $ 3,992Total Food Service 3,992
Total School Federal Projects Fund $ 5,915,960
Central Cafeteria FundOperation of Non-Instructional Services
Food ServiceSupervisor/Director $ 626,849Cafeteria Personnel 1,107,196Other Salaries and Wages 528,482Social Security 136,227Pensions 190,459Life Insurance 4,070Medical Insurance 363,825Dental Insurance 33,000Unemployment Compensation 6,822Employer Medicare 31,860Communication 4,943Maintenance and Repair Services - Equipment 29,111Transportation - Other than Students 26,695Travel 1,297Disposal Fees 59,515Other Contracted Services 137,044Food Supplies 2,219,179USDA - Commodities 494,108Other Supplies and Materials 37,844Workers' Compensation Insurance 125,000In Service/Staff Development 15,938Food Service Equipment 33,211Other Capital Outlay 1,402,363
Total Food Service $ 7,615,038
Total Central Cafeteria Fund 7,615,038
(Continued)
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Exhibit L-9
Wilson County, TennesseeSchedule of Detailed Expenditures -
All Governmental Fund TypesDiscretely Presented School Department (Cont.)
Extended School Program FundOperation of Non-Instructional Services
Community ServicesSupervisor/Director $ 914,782Part-time Personnel 1,208,950Social Security 125,941Pensions 233,246Life Insurance 5,698Medical Insurance 509,355Dental Insurance 46,200Unemployment Compensation 5,706Employer Medicare 29,714Communication 6,793Consultants 350Other Contracted Services 114,836Equipment and Machinery Parts 32,389Food Supplies 43,583Other Supplies and Materials 39,700Workers' Compensation Insurance 37,000In Service/Staff Development 520Other Charges 8,195
Total Community Services $ 3,362,958
Total Extended School Program Fund $ 3,362,958
Education Capital Projects FundCapital Outlay
Regular Capital OutlayOther Capital Outlay $ 1,420,680
Total Regular Capital Outlay $ 1,420,680
Capital ProjectsEducation Capital Projects
Building Construction $ 39,502,756Total Education Capital Projects 39,502,756
Total Education Capital Projects Fund 40,923,436
Total Governmental Funds - School Department $ 201,261,076
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Exhibit L-10
Wilson County, TennesseeSchedule of Detailed Revenues and ExpensesProprietary Fund TypePrimary Government and Discretely Presented Wilson County School DepartmentFor the Year Ended June 30, 2018
Component Unit
Wilson CountySchool
DepartmentEnterprise Internal
Fund Service Solid FundWaste Self- County Employee
Disposal Insurance Insurance Insurance
Operating Revenues Charges for Current Services General Service Charges Tipping Fees $ 168,116 $ 0 $ 0 $ 0 Solid Waste Disposal Fees 133,097 0 0 0 Self-Insurance Premiums/Contributions 0 10,054,272 0 146,252 Other Employee Benefit Charges/Contributions 0 272,339 1,879,531 0 Other Charges for Services 0 0 0 16,865,842 Total Charges for Current Services $ 301,213 $ 10,326,611 $ 1,879,531 $ 17,012,094
Other Local Revenues Recurring Items Sale of Recycled Materials $ 284,258 $ 0 $ 0 $ 0 Retirees' Insurance Payments 0 66,968 0 0 Total Other Local Revenues $ 284,258 $ 66,968 $ 0 $ 0Total Operating Revenues $ 585,471 $ 10,393,579 $ 1,879,531 $ 17,012,094
Nonoperating Revenues Local Taxes County Property Taxes Current Property Tax $ 2,078,588 $ 0 $ 0 $ 0 Trustee's Collections - Prior Year 46,561 0 0 0 Trustee's Collections - Bankruptcy 581 0 0 0 Circuit Clerk/Clerk and Master Collections - Prior Year 13,492 0 0 0 Interest and Penalty 7,344 0 0 0 Statutory Local Taxes Bank Excise Tax 15,260 0 0 0 Total Local Taxes $ 2,161,826 $ 0 $ 0 $ 0
Other Local Revenues Recurring Items Investment Income $ 0 $ 0 $ 140,000 $ 140,000 Miscellaneous Refunds 1,039 17,312 1,849 0 Insurance Recovery 0 0 143,807 0 Total Other Local Revenues $ 1,039 $ 17,312 $ 285,656 $ 140,000
State of Tennessee Other State Revenues Other State Revenues $ 126,836 $ $ $ Total State of Tennessee $ 126,836 $ $ $Total Nonoperating Revenues $ 2,289,701 $ 17,312 $ 285,656 $ 140,000
Total Revenues $ 2,875,172 $ 10,410,891 $ 2,165,187 $ 17,152,094
Operating Expenses General Government County Mayor/Executive Other Self-Insured Claims $ 0 $ 0 $ 1,666 $ 0 Total County Commission $ 0 $ 0 $ 1,666 $ 0
(Continued)
Primary GovernmentInternalService Funds
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Exhibit L-10
Wilson County, TennesseeSchedule of Detailed Revenues and ExpensesProprietary Fund TypePrimary Government and Discretely Presented Wilson County School Department (Cont.)
Component Unit
Wilson CountySchool
DepartmentEnterprise Internal
Fund Service Solid FundWaste Self- County Employee
Disposal Insurance Insurance Insurance
Operating Expenses (Cont.) General Government(Cont.) Codes Compliance Other Self-Insured Claims $ 0 $ 0 $ 250 $ 0 Total Codes Compliance $ 0 $ 0 $ 250 $ 0
County Buildings Other Self-Insured Claims $ 0 $ 0 $ 17,931 $ 0 Total County Buildings $ 0 $ 0 $ 17,931 $ 0
Risk Management Liability Insurance $ 0 $ 0 $ 880,684 $ 0 Worker's Compensation Insurance 0 0 1,672,640 0 Total Risk Management $ 0 $ 0 $ 2,553,324 $ 0
Administration of JusticeProbation Services
Other Self-Insured Claims $ 0 $ 0 $ 25,000 $ 0 Total Sheriff's Department $ 0 $ 0 $ 25,000 $ 0
Public SafetySheriff's Department
Other Self-Insured Claims $ 0 $ 0 $ 21,293 $ 0 Total Sheriff's Department $ 0 $ 0 $ 21,293 $ 0
Civil Defense Maintenance and Repair Services - Vehicles $ 0 $ 0 $ 4,918 $ 0 Liability Insurance 0 0 1,782 0 Other Self-Insured Claims 0 0 66,367 0 Total Civil Defense $ 0 $ 0 $ 73,067 $ 0
Public Health and Welfare Rabies and Animal Control Other Self-Insured Claims $ 0 $ 0 $ 2,500 $ 0 Total Convenience Centers $ 0 $ 0 $ 2,500 $ 0
Convenience Centers Other Self-Insured Claims $ 0 $ 0 $ 15,464 $ 0 Total Convenience Centers $ 0 $ 0 $ 15,464 $ 0
Landfill Operations and Maintenance Assistant(s) $ 62,919 $ 0 $ 0 $ 0 Supervisor/Director 89,904 0 0 0 Equipment Operators 151,703 0 0 0 Truck Drivers 223,762 0 0 0 Longevity 19,400 0 0 0 Laborers 460,413 0 0 0 Social Security 60,844 0 0 0 Pensions 28,164 0 0 0
(Continued)
Primary GovernmentInternalService Funds
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Exhibit L-10
Wilson County, TennesseeSchedule of Detailed Revenues and ExpensesProprietary Fund TypePrimary Government and Discretely Presented Wilson County School Department (Cont.)
Component Unit
Wilson CountySchool
DepartmentEnterprise Internal
Fund Service Solid FundWaste Self- County Employee
Disposal Insurance Insurance Insurance
Operating Expenses (Cont.) Public Health and Welfare (Cont.) Landfill Operations and Maintenance (Cont.) Employee and Dependent Insurance $ 254,415 $ 0 $ 0 $ 0 Unemployment Compensation 2,589 0 0 0 Employer Medicare 14,230 0 0 0 Communication 5,915 0 0 0 Contracts with Private Agencies 482,375 0 0 0 Dues and Membership 300 0 0 0 Engineering Services 900 0 0 0 Maintenance and Repair Services - Equipment 97,047 0 0 0 Postal Charges 446 0 0 0 Rentals 23,775 0 0 0 Travel 236 0 0 0 Other Contracted Services 47,052 0 0 0 Crushed Stone 22,956 0 0 0 Diesel Fuel 134,309 0 0 0 Equipment Parts - Heavy 2,479 0 0 0 Equipment Parts - Light 530 0 0 0 Gasoline 3,298 0 0 0 Lubricants 2,500 0 0 0 Office Supplies 1,144 0 0 0 Tires and Tubes 42,094 0 0 0 Utilities 16,532 0 0 0 Other Supplies and Materials 8,546 0 0 0 Building and Contents Insurance 3,000 0 0 0 Trustee's Commission 42,243 0 0 0 Worker's Compensation Insurance 81,667 0 0 0 Depreciation 127,873 0 0 0 Other Self-Insured Claims 0 0 6,385 0 Office Equipment 1,100 0 0 0 Solid Waste Equipment 14,115 0 0 0 Total Landfill Operations and Maintenance $ 2,530,775 $ 0 $ 6,385 $ 0
Other Waste Disposal Engineering Services $ 1,280 $ 0 $ 0 $ 0 Disposal Fees 3,000 0 0 0 Other Contracted Services 2,548 0 0 0 Total Other Waste Disposal $ 6,828 $ 0 $ 0 $ 0
(Continued)
FundsService Internal
Primary Government
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Exhibit L-10
Wilson County, TennesseeSchedule of Detailed Revenues and ExpensesProprietary Fund TypePrimary Government and Discretely Presented Wilson County School Department (Cont.)
Component Unit
Wilson CountySchool
DepartmentEnterprise Internal
Fund Service Solid FundWaste Self- County Employee
Disposal Insurance Insurance Insurance
Operating Expenses (Cont.) Other Operations Employee Benefits Handling Charges and Administrative Costs $ 0 $ 249,887 $ 0 $ 0 Life Insurance 0 55,454 0 121,100 Medical Insurance 0 0 0 12,271,926 Communication 0 1,636 0 0 Consultants 0 0 0 13,200 Medical and Dental Services 0 9,237,905 0 0 Other Contracted Services 0 517 0 1,844,278 Drugs and Medical Supplies 0 31,500 0 0 Office Supplies 0 12,056 0 0 Other Supplies and Materials 0 2,239 0 0 Judgments 0 1,087 0 683,073 Other Charges 0 4,079 0 6,515 Office Equipment 0 475 0 0 Total Employee Benefits $ 0 $ 9,596,835 $ 0 $ 14,940,092
HighwaysHighway and Bridge Maintenance
Liability Insurance $ 0 $ 0 $ 1,978 $ 0 Other Self-Insured Claims 0 0 4,120 0 Total Highway and Bridge Maintenance $ 0 $ 0 $ 6,098 $ 0
Total Expenses $ 2,537,603 $ 9,596,835 $ 2,722,978 $ 14,940,092
Funds
Primary GovernmentInternalService
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Exhibit L-11
Wilson County, TennesseeSchedule of Detailed Receipts, Disbursements, and Changes in Cash Balances - City Agency FundsFor the Year Ended June 30, 2018
SpecialCities - School
Sales Tax DistrictFund Fund Total
Cash Receipts County Property Taxes Current Property Tax $ 0 $ 11,366,487 $ 11,366,487 Trustee's Collections - Prior Year 0 198,282 198,282 Trustee's Collections - Bankruptcy 0 4,231 4,231 Circuit/Clerk and Master Collections - Prior Years 0 47,498 47,498 Interest and Penalty 0 25,687 25,687 County Local Option Taxes Local Option Sales Tax 22,663,324 3,992,446 26,655,770 Mixed Drink Tax 0 52,331 52,331 Statutory Local Taxes Bank Excise Tax 0 53,685 53,685 Interstate Telecommunications Tax 0 26,329 26,329 Licenses and Permits Marriage Licenses 0 1,386 1,386 Other Local Revenues Contributions and Gifts 0 370 370Total Cash Receipts $ 22,663,324 $ 15,768,732 $ 38,432,056
Cash Disbursements Remittance of Revenues Collected $ 22,436,691 $ 15,484,793 $ 37,921,484 Trustee's Commission 226,633 273,457 500,090Total Cash Disbursements $ 22,663,324 $ 15,758,250 $ 38,421,574
Excess of Cash Receipts Over (Under) Cash Disbursements $ 0 $ 10,482 $ 10,482Cash Balance, July 1, 2017 0 352,209 352,209
Cash Balance, June 30, 2018 $ 0 $ 362,691 $ 362,691
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SINGLE AUDIT SECTION
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Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards
Independent Auditor’s Report
Wilson County Mayor and Board of County Commissioners Wilson County, Tennessee
To the County Mayor and Board of County Commissioners:
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Wilson County, Tennessee, as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise Wilson County’s basic financial statements, and have issued our report thereon dated January 18, 2019.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered Wilson County’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Wilson County’s internal control. Accordingly, we do not express an opinion on the effectiveness of Wilson County’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be
255
material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We did identify a certain deficiency in internal control, described in the accompanying Schedule of Findings and Questioned Costs, that we consider to be a significant deficiency: 2018-002.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Wilson County’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed an instance of noncompliance or other matter that is required to be reported under Government Auditing Standards, and is described in the accompanying Schedule of Findings and Questioned Costs as item: 2018-001.
Wilson County’s Response to the Findings
Wilson County’s response to the findings identified in our audit are described in the accompanying Schedule of Findings and Questioned Costs. Wilson County’s responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Wilson County’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Very truly yours,
Justin P. Wilson Comptroller of the Treasury Nashville, Tennessee
January 18, 2019
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Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards
Required by the Uniform Guidance
Independent Auditor’s Report
Wilson County Mayor and Board of County Commissioners Wilson County, Tennessee
To the County Mayor and Board of County Commissioners:
Report on Compliance for Each Major Federal Program
We have audited Wilson County’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Wilson County’s major federal programs for the year ended June 30, 2018. Wilson County’s major federal programs are identified in the summary of auditor's results section of the accompanying Schedule of Findings and Questioned Costs.
Management's Responsibility
Management is responsible for compliance with the federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of Wilson County’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Wilson County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
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We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Wilson County’s compliance.
Opinion on Each Major Federal Program
In our opinion, Wilson County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2018.
Report on Internal Control Over Compliance
Management of Wilson County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Wilson County’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Wilson County’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
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Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Wilson County, Tennessee, as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise Wilson County’s basic financial statements. We issued our report thereon dated January 18, 2019, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the basic financial statements. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated in all material respects in relation to the basic financial statements.
Very truly yours,
Justin P. Wilson Comptroller of the Treasury Nashville, Tennessee
January 18, 2019
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Wilson County, Tennessee, and the Wilson County School DepartmentSchedule of Expenditures of Federal Awards and State Grants (1) (2)For the Year Ended June 30, 2018
Federal Pass-throughFederal/Pass-through Agency/State CFDA Entity IdentifyingGrantor Program Title Number Number Expenditures
U.S. Department of Agriculture: Passed-through State Department of Agriculture: Child Nutrition Cluster: (4) National School Lunch Program (Noncash Assistance) Commodities 10.555 (3) $ 494,108 (5) Passed-through State Department of Education: Child Nutrition Cluster: (4) School Breakfast Program 10.553 (3) 602,510 National School Lunch Program 10.555 (3) 2,088,934 (5) Total Passed-through State Department of Education $ 2,691,444Total U.S. Department of Agriculture $ 3,185,552
U.S. Department of the Interior: Direct Program: Payment in-Lieu-of Taxes 15.226 N/A $ 31,877Total U.S. Department of the Interior $ 31,877
U.S. Department of Labor: Passed-through Nashville Career Advancement Center: WIOA Cluster: WIOA Youth Activities 17.259 (3) $ 340,025Total U.S. Department of Labor $ 340,025
U.S. Department of Education: Direct Program: Innovation Approaches to Literacy, Full-Service Community Schools and Promise Neighborhoods 84.215 N/A $ 9,430 Passed-through State Department of Education: Title I Grants to Local Educational Agencies 84.010 N/A 1,575,471 Special Education Cluster: (4) Special Education - Grants to States 84.027 N/A 3,640,375 Special Education - Preschool Grants 84.173 N/A 53,347 Career and Technical Education - Basic Grants to States 84.048 N/A 222,551 Education for Homeless Children and Youth 84.196 (3) 98,783 Rural Education 84.358 (3) 7,449 English Language Acquisition State Grants 84.365 (3) 50,837 Supporting Effective Instruction State Grants 84.367 (3) 475,877Total U.S. Department of Education $ 6,134,120
U.S. Department of Health and Human Services: Passed-through State Department of Education: TANF Cluster: Temporary Assistance for Needy Families 93.558 (3) $ 7,910 CCDF Cluster: Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.575 (3) 113,107Total U.S. Department of Health and Human Services $ 121,017
U.S. Department of Homeland Security: Passed-through State Department of Military: Emergency Management Performance Grants 97.042 (3) $ 164,902Total U.S. Department of Homeland Security $ 164,902
Total Expenditures of Federal Awards $ 9,977,493
(Continued)
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Wilson County, Tennessee, and the Wilson County School DepartmentSchedule of Expenditures of Federal Awards and State Grants (1) (2) (Cont.)
FederalFederal/Pass-through Agency/State CFDA ContractGrantor Program Title Number Number Expenditures
State Grants: Early Childhood Education - State Department of Education N/A (3) $ 888,292 Coordinated School Health Initiative - State Department of Education N/A (3) 100,000 Family Resource Center - State Department of Education N/A (3) 33,197 Career Technical Education (CTE) Equipment - State Department of Education N/A (3) 310,994 Development Co-op Grant - State Department of Tourist Development N/A (3) 4,123 Archives Development Grant - TN Secretary of State N/A (3) 5,621 Livestock Pavilion Grant - State Department of Agriculture N/A (3) 125,000 Read to be Ready Coaching Grant - State Department of Education N/A (3) 12,600 Health Department Programs - State Department of Health N/A (3) 1,013,215 Litter Program - State Department of Transportation N/A (3) 40,063 Law Enforcement Training - State Department of Safety N/A (3) 72,000 Firefighters Educational Incentive Pay - State Department of Commerce and Insurance N/A (3) 41,400 Drug Control Grants - State Department of Finance and Administration N/A (3) 68,682 Safe Schools Act - State Department of Education N/A (3) 79,300
Total State Grants $ 2,794,487
CFDA = Catalog of Federal Domestic AssistanceN/A = Not Applicable
(1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.(2) Wilson County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.(3) Information not available.(4) Child Nutrition Cluster total $3,185,552; Special Education Cluster total $3,693,722.(5) Total CFDA No. 10.555 is $2,583,042.
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Wilson County, TennesseeSummary Schedule of Prior-year FindingsFor the Year Ended June 30, 2018
Fiscal Page Finding CFDAYear Number Number Number
OFFICE OF FINANCE DIRECTOR
2017 263 2017-001 N/A
2017 263 2017-002 N/A
OFFICE OF REGISTER OF DEEDS
2017 264 2017-003 N/A
There were no prior-year federal award findings to report.
Title of Finding Current Status
Government Auditing Standards require auditors to report the status of uncorrected findings from prior audits.In addition, OMB's Uniform Guidance requires auditees to report the status of all prior-year findings whethercorrected or not. Presented below are financial statement findings along with their current status from theAnnual Financial Report for Wilson County, Tennessee, for the year ended June 30, 2018.
Prior-year Financial Statement Findings
Material audit adjustments were required for proper financial statement presentation
Corrected
Wilson County has a material recurring audit finding
The office had accounting deficiencies
Prior-year Federal Awards Findings
Corrected
Corrected
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Financial Statements:
1. Our report on the financial statements of Wilson County is unmodified.
2. Internal Control Over Financial Reporting:
* Material weakness identified? NO
* Significant deficiency identified? YES
3. Noncompliance material to the financial statements noted? NO
Federal Awards:
4. Internal Control Over Major Federal Programs:
* Material weakness identified? NO
* Significant deficiency identified? NONE REPORTED
5. Type of report auditor issued on compliance for major programs. UNMODIFIED
6. Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? NO
7. Identification of Major Federal Programs:
* CFDA Numbers: 10.553 and 10.555 Nutrition Cluster: School Breakfast Program and National School Lunch Program
* CFDA Number 84.027 and 84.173 Special Education Cluster: SpecialEducation - Grants to States and SpecialEducation - Preschool Grants
8. Dollar threshold used to distinguish between Type A and Type B Programs. $750,000
9. Auditee qualified as low-risk auditee? NO
WILSON COUNTY, TENNESSEE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended June 30, 2018
PART I, SUMMARY OF AUDITOR'S RESULTS
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PART II, FINDINGS RELATING TO THE FINANCIAL STATEMENTS Findings and recommendations, as a result of our audit, are presented below. We reviewed these findings and recommendations with management to provide an opportunity for their response. The written responses from the finance director are paraphrased and presented following each finding and recommendation. Management’s corrective action plans, whether related to the financial statements or federal awards, are presented separately in the Management’s Corrective Action Plan in the Single Audit Section of this report. Findings relating specifically to the audit of federal awards, if any, are separately presented under Part III, Findings and Questioned Costs for Federal Awards. OFFICE OF FINANCE DIRECTOR FINDING 2018-001 THE OFFICE DID NOT FILE A REPORT ON DEBT
OBLIGATION WITH THE STATE COMPTROLLER’S OFFICE (Noncompliance Under Government Auditing Standards)
The office did not file a Report on Debt Obligation with the state Comptroller’s Office for a $66,840 lease-purchase agreement entered into on behalf of the School Department on September 20, 2017. Section 9-21-151, Tennessee Code Annotated, requires that within 45 days following the issuance of debt, a county must provide to the state Comptroller’s Office certain information, such as a description of the purchase for which the debt is issued, a description of the debt obligation, and an itemized description of the cost of issuance. As of the date of this report, the Report on Debt Obligation has not been filed with the state Comptroller’s Office. This deficiency was the result of a lack of management oversight. RECOMMENDATION The office should file a Report on Debt Obligation with the state Comptroller’s Office for each debt issuance as required by state statute. MANAGEMENT’S RESPONSE We concur. See Management’s Corrective Action Plan for comments.
_____________________________ FINDING 2018-002 THE OFFICE HAD ACCOUNTING DEFICIENCIES
(Internal Control – Significant Deficiency Under Government Auditing Standards)
The following deficiencies were noted during our examination of the office’s accounting records. These deficiencies were the result of a lack of management oversight. We presented audit adjustments to management that they approved and posted to properly present the financial statements in this report.
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A. In several instances, prior-year balances were not cleared from general ledger
accounts resulting in the overstatement of receivables totaling $165,316 in the Agriculture Center Fund and the overstatement of payables in the Rural Debt Service, General, and Highway/Public Works funds totaling, $7,885, $5,229, and $35,000, respectively.
B. Property tax and ambulance service receivables were calculated and posted to
the accounting records; however, the calculations contained significant errors. RECOMMENDATION General ledger prior-year balances should be analyzed to determine their proper disposition. Receivables should be accurately calculated and posted to the accounting records. MANAGEMENT’S RESPONSE We concur. See Management’s Corrective Action Plan for comments.
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PART III, FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS
There were no findings and questioned costs related to federal awards for the year ended June 30, 2018.
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FindingNumber
OFFICE OF FINANCE DIRECTOR
2018-001
2018-002 The office had accounting deficiencies 269
The office did not file a report on debt obligation with the State Comptroller's Office
We reviewed the financial statement and federal award findings and recommendations with management toprovide an opportunity for their response as required by the auditee requirements within Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Management’s corrective action plans for all financial statementfindings and federal award findings are presented in this section and have been indexed below. The correctiveaction plans were prepared by management and have been presented as they were submitted.
Wilson County, TennesseeManagement's Corrective Action Plan
For the Year Ended June 30, 2018
Title of FindingCorrective Action
Plan Page Number
268
267
FINDING:
Corrective Action Plan
THE OFFICE DID NOT FILE A REPORT ON DEBT OBLIGATION WITH THE STATE COMPTROLLER'S OFFICE
Response and Corrective Action Plan Prepared by: Aaron Maynard, Finance Director
Person Responsible for Implementing the Corrective Action: Aaron Maynard, Finance Director
Anticipated Completion Date of Corrective Action: 1/28/2019
Repeat Finding: No
Reason Corrective Action was Not Taken in the Prior Year: Not Applicable
Planned Corrective Action: All offices and component units will be advised in writing that capital leases are debt issues under generally accepted accounting principles and must be approveci by the county commission prior to being executed. The finance director will monitor compliance by reviewing all lease payments to determine if they meet the criteria for a capital lease and ensuring that the Report on Debt Obligation is filed with the State Comptroller's Office. The Report on Debt Obligation that was not filed will be presented to the county commission at the 1/28/2019 county commission meeting and filed with the State Comptroller's Office.
268
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BEST PRACTICE Accounting literature describes a best practice as a recommended policy, procedure, or technique that aids management in improving financial performance. Historically, a best practice has consistently shown superior results over conventional methods. The Division of Local Government Audit strongly believes that the item noted below is a best practice that should be adopted by the governing body as a means of significantly improving accountability and the quality of services provided to the citizens of Wilson County.
WILSON COUNTY SHOULD ADOPT A CENTRAL SYSTEM OF
ACCOUNTING, BUDGETING, AND PURCHASING
Wilson County does not have a central system of accounting, budgeting, and purchasing. Sound business practices dictate that establishing a central system would significantly improve internal controls over the accounting, budgeting, and purchasing processes. The absence of a central system of accounting, budgeting, and purchasing was the result of the Board of Education withdrawing from the Financial Management System of 1981 pursuant to Section 5-21-124, Tennessee Code Annotated. The withdrawal has resulted in decentrali-zation and some duplication of effort. We recommend the adoption of a private act, which would provide for a central system of accounting, budgeting, and purchasing covering all county departments.
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