Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
1
2023-2024 Adopted Operating Budget and
2024-2028 Capital Improvement Plan
2023-2024 ADOPTED OPERATING BUDGET:
Roster of Publicly Elected Ofcials ....................................................................................... 1-2
Budgeted Fund Descriptions .................................................................................................... 3
2024 Expense Highlights ........................................................................................................... 4
2024 General Fund ..................................................................................................................... 5
Budget Summary ........................................................................................................................ 6
Five Year Budget Summary ....................................................................................................... 7
Net Budget Summary ................................................................................................................. 8
Expenditure Summary by Fund ........................................................................................... 9-15
Revenue Summary by Fund ............................................................................................... 16-18
County Budgeted Position Count ...................................................................................... 19-23
Capital Outlay Detail................................................................................................................. 24
Dened Service Contracts – General Fund............................................................................ 25
Dened Service Contracts – Hotel/Motel Tax Fund ............................................................... 26
Appropriations from Fund Balance:
General County ................................................................................................................... 27
Schools................................................................................................................................ 28
2024-2028 CAPITAL IMPROVEMENT PLAN:
Capital Improvement Plan Policy ............................................................................................ 29
Adopted Projects Summary .................................................................................................... 30
Sources and Uses of Funds .................................................................................................... 31
Countywide Projects ................................................................................................................ 32
Public Libraries......................................................................................................................... 33
Parks and Recreation ............................................................................................................... 34
Building Improvements/Major Maintenance .......................................................................... 35
Engineering and Public Works ................................................................................................ 36
Knox County Schools .............................................................................................................. 37
Major Equipment ...................................................................................................................... 38
Projected Changes in Bonded Debt Balances....................................................................... 39
Projected Debt Service Expenditure Projections – Bonded Debt........................................ 40
Table Of Contents
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
1
County Mayor ............................................................................................................................................Glenn Jacobs
Board of Commissioners:
District 1 ........................................................................................................................................Dasha Lundy
District 2 ........................................................................................................................................Courtney Durrett, Chair
District 3 ........................................................................................................................................Gina Oster
District 4 ........................................................................................................................................Kyle Ward
District 5 ........................................................................................................................................John Schoonmaker
District 6 ........................................................................................................................................Terry Hill, Vice Chair
District 7 ........................................................................................................................................Rhonda Lee
District 8 ........................................................................................................................................Richie Beeler
District 9 ........................................................................................................................................Carson Dailey
At Large Seat 10............................................................................................................................Larsen Jay
At Large Seat 11 ............................................................................................................................Kim Frazier
Assessor of Property ..................................................................................................................................John Whitehead
Attorney General ........................................................................................................................................Charme P. Allen
Circuit & General Sessions Court Clerk ....................................................................................................Charles D. Susano, III
County Clerk ..............................................................................................................................................Sherry Witt
Criminal & Domestic Relations Court Clerk .............................................................................................Mike Hammond
Law Director ..............................................................................................................................................David Buuck
Public Defender .........................................................................................................................................Eric Lutton
Register of Deeds .......................................................................................................................................Nick McBride
Sheriff.........................................................................................................................................................Tom Spangler
Trustee ........................................................................................................................................................Justin Biggs
Roster Of Publicly Elected Ofcials
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
2
Juvenile Judge ............................................................................................................................................. Tim Irwin
Criminal Court Judges:
Division I ...................................................................................................................................... Steve Sword
Division II .................................................................................................................................... Hector Sanchez
Division III ................................................................................................................................... Scott Green
Circuit Court Judges:
Division I ..................................................................................................................................... E. Jerome Melson
Division II .................................................................................................................................... William Ailor
Division III .................................................................................................................................. Deborah Stevens
Division IV .................................................................................................................................. Greg McMillan
Chancellors:
Division I .................................................................................................................................... John F. Weaver
Division II ................................................................................................................................... Richard B. Armstrong, Jr.
Division III .................................................................................................................................. Christopher Heagerty
General Sessions Judges:
Division I .................................................................................................................................... Chuck Cerny
Division II ................................................................................................................................... Judson Davis
Division III .................................................................................................................................. Patricia Hall Long
Division IV .................................................................................................................................. Andrew Jackson VI
Division V ................................................................................................................................... Tony Stansberry
Board of Education:
District 1 ...................................................................................................................................... John Butler
District 2 ...................................................................................................................................... Jennifer Owen
District 3 ...................................................................................................................................... Daniel Watson
District 4 ...................................................................................................................................... Katherine Bike
District 5 ...................................................................................................................................... Susan Horn
District 6 ...................................................................................................................................... Betty Henderson, Vice Chair
District 7 ...................................................................................................................................... Steve Triplett
District 8 ...................................................................................................................................... Mike McMillan
District 9 ...................................................................................................................................... Kristi Kristy, Chair
Roster Of Publicly Elected Ofcials
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
3
Budgeted Fund Descriptions
Knox County, Tennessee
Budgeted Fund Descriptions
3
General Fund: The General Fund is used to account for resources traditionally associated with
government that are not required legally or by sound financial management to be accounted for in
another fund. The General Fund accounts for the normal recurring activities of the County (i.e.,
public safety, recreation, health and welfare, general government, etc.). These activities are funded
principally by property taxes on individuals and businesses.
Governmental Library Fund: This fund accounts for the operation of the law library that is
available to the public but is used primarily by attorneys practicing in the courts. User fees are
charged by the Governmental Library.
Public Library Fund: This fund is used to account for the operation of the County-wide public
library system.
Solid Waste Fund: This fund is used to account for solid waste and recycling activities.
Air Quality Fund: This fund is used to account for activities related to compliance with the Clean
Air Act, funded by permit fees received from operators of facilities that are sources of air pollution.
(Note – for annual financial reporting purposes, this fund is included in the State and Federal Grants
Fund.)
Hotel/Motel Tax Fund: This fund accounts for the collection and use of the amusement tax to
promote tourism and related economic activity in the County.
Engineering and Public Works Fund: This fund is used to account for the County’s share of the
State gasoline and motor fuel taxes that are utilized to maintain non-state roads within the county.
Debt Service Fund: This fund is used to account for the accumulation of resources for, and related
payments of, principal and interest on general long-term debt for the County and for the Knox
County Board of Education, a discretely presented component unit.
General Purpose School Fund: This fund is used to account for general operations of the Board.
Major funding is provided through local tax levies and state education funds.
Central Cafeteria Fund: This fund is used to account for the cafeteria operations in each school.
The primary sources of funding are federal and state revenues for the school lunch program and sales
to students and adults.
$10.5M
Hotel/Motel
$660.7M
$222.4M
$31.1M
$80M
$15.3M$25.2M
$4.8M
$.2M
General Fund
Central Cafeteria
Other
Funds
2024
Expense
Highlights
$7.6M
$111.9M
$24.2M
$14.5M
$23.8M
$22.8M$14.3M
Administraon
of Jusce
Finance
Social/Cultural
Recreaonal
Public Safety
Public Health &
Welfare
Other
Operang
Transfers
General
Administraon
$3.3M
2024
General
Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
6
Ado
p
ted Ado
p
ted
2022-2023 2023-2024 Chan
g
e FY23 FY24
General Fund:
General Administration 13,339,683$ 14,317,888$ 978,205$
Finance 21,220,356 22,773,788 1,553,432
Administration of Justice 22,526,805 24,159,130 1,632,325
Public Safety 101,301,578 111,868,081 10,566,503
Public Health and Welfare 23,097,574 23,777,110 679,536
Social/Cultural/Recreational 7,975,588 7,625,067 (350,521)
Agriculture & Natural Resources 592,966 592,966 -
Other General Government 10,768,849 13,979,769 3,210,920
Operating Transfers 4,084,221 3,259,221 (825,000)
204,907,620 222,353,020 17,445,400 $0.6524 $0.6524
S
p
ecial Revenue Funds:
Governmental Library 119,526 118,601 (925)
Public Library 14,761,148 15,303,300 542,152
Solid Waste 4,787,958 4,802,792 14,834
Air Quality 160,000 160,000 -
Hotel-Motel Tax 9,000,000 10,500,000 1,500,000
Engineering and Public Works 23,522,316 25,162,347 1,640,031
Central Cafeteria 27,855,000 31,100,000 3,245,000
General Purpose School 591,500,000 660,686,000 69,186,000 0.5864 0.5464
671,705,948 747,833,040 76,127,092
Debt Service Fund 77,500,000 80,000,000 2,500,000 0.3152 0.3552
Total Operating Budget 954,113,568$ 1,050,186,060$ 96,072,492$
$1.5540 $1.5540
Estimated revenue per each one cent of property tax equals $1,342,000 for FY23 and $1,903,500 for FY24.
Note: The proposed property tax rate for FY 2024 is unchanged; however, the proposed rate applicable to the
General Purpose School Fund reflects a decrease of $.04, with a corresponding increase of $.04 to the Debt Service Fund.
In addition, the estimated revenue amount applicable to the $.04 change in the property tax rate, $7,614,000, has been reflected
in a corresponding reduction to the proposed payment from the General Purpose School Fund to the Debt Service Fund.
Tax Rate
BUDGET SUMMARY
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
6
Budget Summary
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
Five-Year Budget Summary
Adopted Adopted Adopted Adopted Adopted Change from
2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2020-2024
General Fund:
General Administration 14,385,385$ 12,160,040$ 12,979,196$ 13,339,683$ 14,317,888$ (67,497)$
Finance 17,812,036 18,746,984 20,164,786 21,220,356 22,773,788 4,961,752
Administration of Justice 21,197,103 21,040,941 21,798,989 22,526,805 24,159,130 2,962,027
Public Safety 93,452,355 94,055,398 95,952,151 101,301,578 111,868,081 18,415,726
Public Health and Welfare 22,461,995 21,415,213 22,692,497 23,097,574 23,777,110 1,315,115
Social/Cultural/Recreational 6,341,610 5,989,690 6,311,831 7,975,588 7,625,067 1,283,457
Agricultural & Natural Resources 640,914 492,105 577,016 592,966 592,966 (47,948)
Other General Government 13,263,289 13,244,981 13,451,237 10,768,849 13,979,769 716,480
Operating Transfers 6,744,500 7,187,000 6,616,221 4,084,221 3,259,221 (3,485,279)
196,299,187 194,332,352 200,543,924 204,907,620 222,353,020 26,053,833
Special Revenue Funds:
Governmental Library 117,979 118,881 119,794 119,526 118,601 622
Public Library 14,512,265 13,995,349 14,126,550 14,761,148 15,303,300 791,035
Solid Waste 4,440,000 3,931,376 4,397,259 4,787,958 4,802,792 362,792
Air Quality 160,000 160,000 160,000 160,000 160,000 -
Hotel/Motel Tax 8,600,000 7,822,000 8,022,000 9,000,000 10,500,000 1,900,000
Engineering & Public Works 17,940,279 19,447,546 22,844,795 23,522,316 25,162,347 7,222,068
Central Cafeteria 27,310,000 27,605,000 27,360,000 27,855,000 31,100,000 3,790,000
General Purpose School 506,652,000 507,827,000 542,000,000 591,500,000 660,686,000 154,034,000
579,732,523 580,907,152 619,030,398 671,705,948 747,833,040 168,100,517
Debt Service Fund 77,100,000 76,000,000 74,000,000 77,500,000 80,000,000 2,900,000
Total Operating Budget 853,131,710$ 851,239,504$ 893,574,322$ 954,113,568$ 1,050,186,060$ 197,054,350$
Revenue / 1 cent property tax 1,274,000$ 1,274,000$ 1,308,755$ 1,342,000$ 1,903,500$
7
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
7
Ado
p
ted Ado
p
ted
2022-2023 2023-2024 Chan
g
e FY23 FY24
General Fund:
General Administration 13,339,683$ 14,317,888$ 978,205$
Finance 21,220,356 22,773,788 1,553,432
Administration of Justice 22,526,805 24,159,130 1,632,325
Public Safety 101,301,578 111,868,081 10,566,503
Public Health and Welfare 23,097,574 23,777,110 679,536
Social/Cultural/Recreational 7,975,588 7,625,067 (350,521)
Agriculture & Natural Resources 592,966 592,966 -
Other General Government 10,768,849 13,979,769 3,210,920
Operating Transfers 4,084,221 3,259,221 (825,000)
204,907,620 222,353,020 17,445,400 $0.6524 $0.6524
S
p
ecial Revenue Funds:
Governmental Library 119,526 118,601 (925)
Public Library 14,761,148 15,303,300 542,152
Solid Waste 4,787,958 4,802,792 14,834
Air Quality 160,000 160,000 -
Hotel-Motel Tax 9,000,000 10,500,000 1,500,000
Engineering and Public Works 23,522,316 25,162,347 1,640,031
Central Cafeteria 27,855,000 31,100,000 3,245,000
General Purpose School 591,500,000 660,686,000 69,186,000 0.5864 0.5464
671,705,948 747,833,040 76,127,092
Debt Service Fund 77,500,000 80,000,000 2,500,000 0.3152 0.3552
Total Operating Budget 954,113,568$ 1,050,186,060$ 96,072,492$
$1.5540 $1.5540
Estimated revenue per each one cent of property tax equals $1,342,000 for FY23 and $1,903,500 for FY24.
Note: The proposed property tax rate for FY 2024 is unchanged; however, the proposed rate applicable to the
General Purpose School Fund reflects a decrease of $.04, with a corresponding increase of $.04 to the Debt Service Fund.
In addition, the estimated revenue amount applicable to the $.04 change in the property tax rate, $7,614,000, has been reflected
in a corresponding reduction to the proposed payment from the General Purpose School Fund to the Debt Service Fund.
Tax Rate
BUDGET SUMMARY
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
6
Five-Year Budget Summary
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
8
Net Budget Summary
Adopted Interfund Net Adopted Interfund Net
2022-2023 Transfers 2022-2023 2023-2024 Transfers 2023-2024
General Fund 204,907,620$ (2,285,000)$ 202,622,620$ 222,353,020$ (1,535,000)$ 220,818,020$
Special Revenue Funds:
Governmental Library 119,526 - 119,526 118,601 - 118,601
Public Library 14,761,148 - 14,761,148 15,303,300 - 15,303,300
Solid Waste 4,787,958 - 4,787,958 4,802,792 - 4,802,792
Air Quality 160,000 - 160,000 160,000 - 160,000
Hotel-Motel Tax 9,000,000 (1,600,000) 7,400,000 10,500,000 (1,820,000) 8,680,000
Engineering and Public Works 23,522,316 (675,000) 22,847,316 25,162,347 (675,000) 24,487,347
Central Cafeteria 27,855,000 - 27,855,000 31,100,000 - 31,100,000
General Purpose School 591,500,000 (15,686,683) 575,813,317 660,686,000 (9,071,724) 651,614,276
671,705,948 (17,961,683) 653,744,265 747,833,040 (11,566,724) 736,266,316
Debt Service Fund 77,500,000 - 77,500,000 80,000,000 - 80,000,000
Total 954,113,568$ (20,246,683)$ 933,866,885$ 1,050,186,060$ (13,101,724)$ 1,037,084,336$
Note: The interfund transfers and similar transactions shown above include only those items transferred or paid from one or more of the budgeted funds shown above to
another such budgeted fund. The total budget includes other transfer transactions involving funds that do not adopt an annual budget, which are not included above.
The amounts shown above are intended to eliminate the revenue/expenditure items that are "doubled up" when reported in each fund individually.
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
NET BUDGET SUMMARY
8
DEPARTMENT DEPT. ACTUAL ADOPTED PROPOSED ADOPTED
(Or Account Name) NUMBER FY 2022 FY 2023 FY 2024 FY 2024
GENERAL FUND:
Trustee Commission 101 3,249,493$ 3,100,000$ 3,100,000$ 3,100,000$
Leases 101 3,211,466 - - -
Attorney General 1010010 3,586,095 3,940,804 4,458,041 4,458,041
Circuit Court Clerk 1010310 73,989 56,313 57,238 57,238
Civil Sessions Court Clerk 1010320 44,065 53,206 54,931 54,931
IV-D Child Support Clerk 1010330 898,815 932,282 958,626 958,626
Probate Court 1010610 45,033 46,114 50,039 50,039
Chancery Court 1010620 167,059 177,376 181,526 181,526
County Commission 1010910 626,045 634,040 662,197 662,197
County Commission - Discretionary 1010915 48,000 55,000 55,000 55,000
Internal Audit 1010920 559,058 816,275 875,343 875,343
Ethics Committee 1010926 83 1,800 1,800 1,800
Codes Commission 1010930 3,247 6,000 6,000 6,000
County Clerk 1011210 527,921 604,727 598,674 598,674
Criminal/4th Court Clerk Administration 1011505 95,069 91,400 91,400 91,400
4th Circuit Court Clerk 1011510 42,897 60,051 58,551 58,551
Criminal Court Clerk 1011520 111,293 103,966 106,266 106,266
Jury Related Expenses 1011525 124,121 220,700 220,700 220,700
Criminal Sessions Court Clerk 1011530 88,944 119,661 122,661 122,661
Criminal Court Technology Upgrades 1011531 26,308 - - -
Victims Advocate Program 1011533 63,790 67,500 67,500 67,500
Election Commission 1011810 2,134,352 2,505,678 2,699,461 2,699,461
Circuit Court Judges 1012110 12,122 22,676 22,676 22,676
4th Circuit Court Judges 1012120 9,948 13,506 13,506 13,506
Criminal Court Judges 1012130 80,614 75,631 75,631 75,631
Court Administrator & Magistrate 1012133 224,914 1,104,586 1,167,910 1,167,910
General Sessions Court Judge 1012140 2,158,059 2,215,607 2,251,839 2,251,839
Jury Commission 1012150 82,406 97,593 102,463 102,463
Juvenile Court-Judges 1012410 3,584,158 3,719,195 3,948,945 3,948,945
IV-D Magistrate Program 1012420 442,074 461,733 488,619 488,619
Juvenile Court-Clerk 1012710 825,178 879,249 904,981 904,981
Juvenile Service Center 1013010 3,202,506 4,058,371 4,376,768 4,376,768
Law Department 1013210 2,262,198 2,460,488 2,639,382 2,639,382
Law Department Outside Legal Fees 1013215 67,423 400,000 400,000 400,000
County Mayor 1013310 1,593,438 1,634,536 1,575,904 1,575,904
School Mania 1013312 35,150 - - -
One Book Read City 1013313 4,056 - - -
County Lobbying 1013315 64,807 60,000 75,000 75,000
Family Justice Center 1013362 48,896 - - -
Behavioral Health Urgent Care Center 1013365 840,000 840,000 840,000 840,000
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
EXPENDITURE SUMMARY BY FUND
9
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
9
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
10
DEPARTMENT DEPT. ACTUAL ADOPTED PROPOSED ADOPTED
(Or Account Name) NUMBER FY 2022 FY 2023 FY 2024 FY 2024
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
EXPENDITURE SUMMARY BY FUND
GENERAL FUND (Continued):
UT-Knox County Extension 1013370 487,814 592,966 592,966 592,966
Knox County Education Foundation 1013380 2,500,000 2,400,000 2,400,000 2,400,000
Human Resources 1013610 811,339 844,125 871,575 871,575
Benefits Administration 1013615 429,343 465,959 461,101 461,101
Tuition Assistance Program 1013625 7,936 25,000 25,000 25,000
Mentor Internship Program 1013630 12,725 50,000 50,000 50,000
Probation Office* 1014210 823,145 - - -
Parks 1014801 - 523,500 481,500 481,500
Blue Trails/Greenway/Trails 1014802 - 253,277 249,878 249,878
Park Maintenance 1014810 3,563,353 2,674,991 2,617,979 2,617,979
Recreation Administration 1014830 1,275,048 937,564 951,366 951,366
Recreation Buildings 1014831 - 113,000 95,500 95,500
Tree/Bench Program 1014834 5,464 - - -
Sports & Recreation 1014836 - 877,317 1,165,701 1,165,701
Park Improvements 1014840 112,157 - - -
Special Events - Parks 1014842 144 - - -
Ball Fields 1014850 - 242,500 229,000 229,000
Sportspark 1014851 - 115,000 103,500 103,500
Tommy Schumpert Park 1014852 - 99,400 90,900 90,900
John Tarleton Park 1014853 - 92,600 82,300 82,300
Ball Camp - Softball League 1014855 8,601 - - -
Youth Sports 1014856 - 996,875 455,000 455,000
Adult Sports 1014857 - 69,400 69,400 69,400
Indigent Assistance 1015120 220,800 220,800 220,800 220,800
Defined Service Contracts 1015130 1,684,325 1,907,750 1,907,750 1,907,750
John Tarleton 1015135 983,833 1,013,348 1,043,748 1,043,748
Senior Center & Volunteer Services 1015142 272,861 287,208 320,324 320,324
West Knox Senior Center 1015145 115,909 122,503 128,747 128,747
South Knox Senior Center 1015146 135,660 142,804 164,333 164,333
Halls Senior Center 1015147 108,770 123,248 95,686 95,686
Corryton Senior Center 1015148 95,592 105,249 117,428 117,428
Carter Senior Center 1015149 103,732 106,584 110,420 110,420
Karns Senior Center 1015150 86,462 92,568 96,105 96,105
Veterans' Services Office 1015160 135,196 142,119 154,539 154,539
Community Development 1015165 355,057 362,904 565,757 565,757
Support Services 1015400 1,428,494 1,498,341 1,778,318 1,778,318
Preventive Health Services 1015403 1,304,521 1,635,009 1,944,558 1,944,558
Dental Services 1015406 1,342,635 1,482,233 1,528,640 1,528,640
Emergency Medical Services 1015409 840,440 880,536 868,815 868,815
10
DEPARTMENT DEPT. ACTUAL ADOPTED PROPOSED ADOPTED
(Or Account Name) NUMBER FY 2022 FY 2023 FY 2024 FY 2024
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
EXPENDITURE SUMMARY BY FUND
GENERAL FUND (Continued):
Food & Restaurant Inspections 1015412 944,925 996,896 1,113,112 1,113,112
Health Administration 1015415 1,275,527 1,318,964 1,260,882 1,260,882
Community Health 1015421 929,024 1,021,666 1,441,831 1,441,831
Knox County Medical Program 1015424 2,775,980 3,045,000 2,995,000 2,995,000
Pharmacy 1015433 673,045 1,338,367 1,333,926 1,333,926
Primary Care Services 1015436 306,989 306,989 306,989 306,989
School Health Programs 1015442 537,382 582,071 605,162 605,162
Ground Water Services 1015448 437,242 440,048 475,665 475,665
Vector Control Services 1015451 1,637 9,350 9,350 9,350
Disease Surveillance & Investigation 1015454 1,161,150 1,361,384 1,549,823 1,549,823
Vital Records 1015457 677,418 664,340 669,279 669,279
Women's Health Services 1015460 452,632 501,568 459,913 459,913
Workforce Development & Planning 1015463 251,055 454,013 212,990 212,990
West Clinic 1015465 570,835 602,993 628,209 628,209
Teague Clinic 1015466 257,245 393,558 - -
Comm. Health Services Grant Match 1015467 423,122 200,000 200,000 200,000
Finance 1015710 2,474,235 2,587,069 2,647,324 2,647,324
Procurement 1016010 862,498 949,619 1,037,368 1,037,368
Property Development 1016015 345,004 379,889 382,283 382,283
Asset Management 1016020 241,089 289,128 289,539 289,539
Inoperable Car Lot 1016025 2,733 3,750 3,750 3,750
E-Government Purchasing 1016050 167,441 174,315 186,018 186,018
Property and Liability Insurance 1016310 55,114 55,433 67,433 67,433
Young Williams Animal Center 1016600 1,025,000 1,075,000 1,075,000 1,075,000
Knoxville - Knox County Planning 1016605 803,250 843,413 843,413 843,413
Geographic Information Systems 1016610 448,590 490,872 487,540 487,540
Payment To Cities 1016615 283,488 155,000 155,000 155,000
Emergency Management 1016620 261,601 293,722 390,922 390,922
Office of Housing Stability 1016625 - - 340,000 340,000
Community Action Committee 1016635 1,981,500 2,055,100 2,055,100 2,055,100
Auditing Contract 1016930 328,919 325,000 325,000 325,000
Cost in Cases Charged to County 1016940 802,088 500,000 500,000 500,000
Non-Departmental 1016950 6,706,865 (3,781,453) (2,644,953) (2,644,953)
PBA Management 1016955 7,250,000 7,400,000 9,400,000 9,400,000
Employee Benefits - Retirement Contribution
s
1016980 1,359,270 1,330,000 1,380,000 1,380,000
MERP County Match 1016985 136,214 135,000 135,000 135,000
Community Mediation 1017210 108,822 170,000 170,000 170,000
Information Technology 1017910 6,009,072 6,468,479 7,142,011 7,142,011
Records Management 1017920 385,835 408,610 415,560 415,560
County I.T. Software & Hardware 1017930 1,656,894 2,500,500 3,030,000 3,030,000
11
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
11
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
12
DEPARTMENT DEPT. ACTUAL ADOPTED PROPOSED ADOPTED
(Or Account Name) NUMBER FY 2022 FY 2023 FY 2024 FY 2024
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
EXPENDITURE SUMMARY BY FUND
GENERAL FUND (Continued):
Sheriff's Department Merit System 1018110 286,148 294,864 318,455 318,455
Property Assessor 1018310 4,411,487 4,405,721 4,564,386 4,564,386
Equalization Board 1018320 23,495 29,078 27,801 27,801
Public Defender 1018510 2,549,786 2,639,917 3,008,945 3,008,945
Register of Deeds 1018710 54,537 69,735 69,735 69,735
Register of Deeds - Data Processing 1018720 272,043 275,000 275,100 275,100
Court Officers 1018900 26,153 29,368 29,368 29,368
Sheriff's Administration 1018903 1,886,249 1,934,500 1,934,500 1,934,500
Records & Communication 1018906 1,275,840 1,335,995 1,335,995 1,335,995
Training 1018912 149,867 274,550 274,550 274,550
Planning & Development 1018915 2,959 7,790 7,790 7,790
Stop Violence Against Women 1018918 54,401 66,500 66,500 66,500
Patrol & Cops Universal 1018921 71,611,740 79,242,038 88,942,277 88,942,277
Warrants 1018924 218,926 261,200 261,200 261,200
Detectives 1018927 255,263 236,250 236,250 236,250
Forensic 1018930 60,405 84,450 84,450 84,450
Juvenile Division 1018933 20,043 24,050 24,050 24,050
Special Teams 1018936 40,826 50,660 50,660 50,660
Narcotics 1018942 470,331 550,700 550,700 550,700
Vice 1018943 41,247 - - -
Internal Affairs 1018945 20,884 25,650 25,650 25,650
Theft 1018946 6,985 - - -
Organized Retail Crime 1018947 19,128 - - -
Special Services 1018948 89,209 108,500 108,500 108,500
DARE Program 1018951 17,317 - - -
Sexual Offender Registry 1018953 11,586 - - -
Interest Earned - Inmates 1018954 211 - - -
Auxiliary Services 1018957 257,152 401,348 427,916 427,916
Correctional Facilities & Batterer's Treat. 1018960 9,643,820 9,864,250 10,264,250 10,264,250
Helen Ross McNabb-Interchange 1018967 134,905 - - -
Jail Commissary 1018969 799,900 1,079,324 1,114,417 1,114,417
Medical Examiner - County 1018973 4,873,181 5,177,126 5,484,529 5,484,529
Sheriff's K-9 Donations 1018985 4,100 - - -
Officer Assistance 1018991 21,278 - - -
Sheriff's - Animal Control 1018993 73,820 82,600 82,600 82,600
Sheriff's - Juvenile Court Officers 1018995 26,514 30,375 30,375 30,375
County Trustee 1019710 893,116 1,063,465 1,069,199 1,069,199
Operating Transfers: 1016645 13,467,188 4,084,221 3,259,221 3,259,221
Total General Fund 209,959,216$ 204,907,620$ 222,353,020$ 222,353,020$
*Probation (1014210) is now included in with Court Administrator & Magistrate (1012133).
12
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
13
DEPARTMENT DEPT. ACTUAL ADOPTED PROPOSED ADOPTED
(Or Account Name) NUMBER FY 2022 FY 2023 FY 2024 FY 2024
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
EXPENDITURE SUMMARY BY FUND
GOVERNMENTAL LIBRARY FUND:
Operations 1140010 140,359$ 119,526$ 118,601$ 118,601$
PUBLIC LIBRARY FUND:
Public Library 1150010 12,402,716$ 12,654,835$ 13,092,656$ 13,092,656$
Public Library Maintenance 1150011 1,504,568 1,610,013 1,621,144 1,621,144
Read City USA 1150015 23,020 44,000 34,000 34,000
State General Library 1150020 706,500 327,300 430,500 430,500
Rothrock Estates 1150030 32,360 - - -
Leases 115 47,576 - - -
Trustee Commission 115 133,007 125,000 125,000 125,000
Total Public Librar
y
Fund 14,849,747$ 14,761,148$ 15,303,300$ 15,303,300$
SOLID WASTE FUND:
Solid Waste Administration 1160110 383,335$ 359,928$ -$ -$
Convenience Centers 1160120 3,639,806 3,799,297 4,144,376 4,144,376
Tire Transfer Program 1160310 363,480 404,475 407,534 407,534
Litter Program 1160320 69,165 96,258 122,882 122,882
Household Hazardous Waste 1160340 81,713 95,000 95,000 95,000
Leases 116 318,586 - - -
Trustee Commission 116 31,099 33,000 33,000 33,000
Total Solid Waste Fund 4,887,184$ 4,787,958$ 4,802,792$ 4,802,792$
13
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
14
DEPARTMENT DEPT. ACTUAL ADOPTED PROPOSED ADOPTED
(Or Account Name) NUMBER FY 2022 FY 2023 FY 2024 FY 2024
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
EXPENDITURE SUMMARY BY FUND
AIR QUALITY FUND:
Clear Air 103 PM 2.5 3/09 1280015 127,249$ -$ -$ -$
Air Pollution FY 10 1280036 670,271 - - -
Permit Fees 1280040 297,173 160,000 160,000 160,000
Title V Program 1280050 50,395 - - -
Total Air Qualit
y
Fund * 1,145,088$ 160,000$ 160,000$ * 160,000$
HOTEL/MOTEL TAX FUND: 123 10,250,587$ 9,000,000$ 10,500,000$ 10,500,000$
ENGINEERING AND PUBLIC WORKS FUND:
Environment & Planning 1310110 2,368,244$ 2,719,236$ 2,573,505$ 2,573,505$
Land Development 1310120 869,743 1,035,518 1,323,103 1,323,103
Stormwater Compliance 1310130 420,455 512,371 525,373 525,373
Stormwater Management - Violation 1310135 2,804 - - -
Public Works Construction & Maintenance 1310210 13,752,722 14,822,268 16,304,787 16,304,787
Traffic Engineering 1310220 1,038,932 1,165,286 1,142,411 1,142,411
Subdivision Foreclosures 1310425 107,547 - - -
Subdivision Foreclosures 1310430 263,370 - - -
Fire Prevention 1310510 698,825 773,015 790,325 790,325
Building Codes 1310610 1,296,945 1,418,107 1,465,781 1,465,781
Code Enforcement 1310710 649,543 736,912 653,484 653,484
Soil Conservation 1310810 130,923 139,603 158,578 158,578
Trustee Commission & Transfers 131 224,626 200,000 225,000 225,000
Total En
g
ineerin
g
and Public Works Fund 21,824,679$ 23,522,316$ 25,162,347$ 25,162,347$
CENTRAL CAFETERIA FUND: 143 27,782,204$ 27,855,000$ 31,100,000$ 31,100,000$
GENERAL PURPOSE SCHOOL FUND: 141 558,193,505$ 591,500,000$ 660,686,000$ 660,686,000$
DEBT SERVICE FUND: 151 67,508,302$ 77,500,000$ 80,000,000$ 80,000,000$
Total O
p
eratin
g
Bud
g
et 916,540,871$ 954,113,568$ 1,050,186,060$ 1,050,186,060$
* Air Quality Fund contains both federal grant dollars and local funds. The proposed amount represents county
funding only. Federal grant awards will be submitted to commission for approval.
14
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
15
DEPARTMENT DEPT. ACTUAL ADOPTED PROPOSED ADOPTED
(Or Account Name) NUMBER FY 2022 FY 2023 FY 2024 FY 2024
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
EXPENDITURE SUMMARY BY FUND
INTERNAL SERVICE FUNDS:
Internal Service Funds are used to account for goods and services provided by County Departments to County
Departments and to account for common activities. Expected annual expenses are shown as additional information.
Vehicle Service Center Fund 261 3,248,543$ 3,499,471$ 3,189,685$ 3,189,685$
Mailroom Service Fund 268 342,972 364,899 341,473 341,473
Employee Benefits Fund 270 35,723,650 33,366,019 33,019,996 33,019,996
Risk Management Fund 266 7,933,513 5,816,776 6,050,000 6,050,000
Building Maintenance Fund 274 15,800,670 14,210,841 15,639,847 15,639,847
Technical Support Services Fund 276 2,183,835 2,287,337 2,144,221 2,144,221
Capital Leasing Fund 278 - - 193,336 193,336
Self Insurance Fund 263 30,303,048 29,779,757 31,253,045 31,253,045
TOTAL INTERNAL SERVICE FUNDS 95,536,231$ 89,325,100$ 91,831,603$ 91,831,603$
SHERIFF'S DRUG CONTROL FUND:
The Sheriff's Drug Control Fund was established pursuant to an amendment of Tennessee Code Annotated Section
39-17-420. This fund is used to account for drug control activities restricted for drug enforcement, drug education
and non-recurring general law enforcement expenditures. This fund is primarily funded from the receipt of fines and
costs related to drug enforcement cases. Expected annual expenses are shown as additional information.
SHERIFF'S DRUG CONTROL FUND 122 396,291$ 603,000$ 603,000$ 603,000$
ENTERPRISE FUND:
Enterprise Funds are used to account for operations that provide services primarily to the general public on a user
charge basis. The County does not adopt an annual budget for its enterprise fund. The expected annual expenses
are shown as additional information.
THREE RIDGES GOLF COURSE FUND 401 1,671,446$ 1,580,845$ 1,585,000$ 1,585,000$
15
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
16
ACTUAL ADOPTED ADOPTED ADOPTED
FY 2022 FY 2022 FY 2023 FY 2024
GENERAL FUND:
County Property Taxes 132,426,950$ 130,678,695$ 133,638,000$ 138,436,840$
County Local Option Taxes 26,669,333 21,176,500 23,126,700 27,142,000
Wheel Tax 602,007 575,000 575,000 575,000
Licenses and Permits 3,018,879 3,193,000 3,160,500 3,071,000
Fines, Forfeitures, Penalty 2,189,472 1,370,200 1,014,700 1,609,300
Charges/Current Services 8,916,204 7,722,543 9,009,803 9,099,178
Other Local Revenue 5,009,027 5,310,792 4,868,365 8,413,771
Fees from Officials 14,744,180 12,085,000 13,035,000 13,160,000
State of Tennessee 9,915,925 11,184,614 9,132,581 12,233,664
Federal Government 2,157,751 2,056,000 1,656,900 1,771,900
Other Governments 549,211 498,000 208,000 799,750
Citizens Groups 334,901 167,443 - -
Transfer from Other Funds - 400,000 - -
Other Financing Source: Lease 3,211,466 - - -
Appropriation from Restricted Fund Balance - 584,137 582,071 605,162
Appropriation from Fund Balance - 2,900,000 3,500,000 3,500,000
Appropriation from Designated Fund Balance - 642,000 1,400,000 1,935,455
Increase in Equity Interest in Joint Venture 1,270,769 - - -
Total General Fund 211,016,075$ 200,543,924$ 204,907,620$ 222,353,020$
GOVERNMENTAL LIBRARY FUND:
County Local Option Taxes (Litigation Tax) 40,437$ 46,450$ 43,650$ 40,750$
Charges/Current Services - 2,000 2,000 -
Other Local Revenues - 250 - -
Other Governments/Citizens Groups 30,000 30,000 30,000 30,000
Operating Transfers 62,000 35,000 35,000 35,000
Other Financing Source: Lease 8,025 - - -
Appropriation from Fund Balance - 6,094 8,876 12,851
Total Governmental Librar
y
Fund 140,462$ 119,794$ 119,526$ 118,601$
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
REVENUE SUMMARY BY FUND
16
Revenue Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
17
ACTUAL ADOPTED ADOPTED ADOPTED
FY 2022 FY 2022 FY 2023 FY 2024
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
REVENUE SUMMARY BY FUND
PUBLIC LIBRARY FUND:
Wheel Tax 12,453,366$ 12,000,000$ 12,325,000$ 12,500,000$
Charges/Current Services 148,083 225,000 100,000 150,000
Other Local Revenues 153,378 137,000 141,000 139,000
State of Tennessee 696,499 45,500 317,300 420,500
Federal Government 10,001 6,400 10,000 10,000
Other Governments/Citizens Groups 7,112 - - -
Operating Transfers 1,300,000 1,400,000 1,600,000 1,820,000
Other Financing Source: Lease 47,576 - - -
Appropriation from Fund Balance - 312,650 267,848 263,800
Total Public Librar
y
Fund 14,816,015$ 14,126,550$ 14,761,148$ 15,303,300$
SOLID WASTE FUND:
County Local Option Taxes 2,600,000$ 2,600,000$ 2,600,000$ 2,600,000$
Other Local Revenues 1,182,768 450,000 700,000 722,500
State of Tennessee 509,853 475,000 500,000 500,000
Operating Transfers 275,000 625,000 675,000 675,000
Other Financing Source: Lease 318,586 - - -
Appropriation from Fund Balance - 247,259 312,958 305,292
Total Solid Waste Fund 4,886,207$ 4,397,259$ 4,787,958$ 4,802,792$
AIR QUALITY FUND:
Charges/Current Services 381,478$ 160,000$ 160,000$ 160,000$
Other Local Revenues 70,935 - - -
Federal Government 513,375 - - -
Operating Transfers 200,000 - - -
Total Air Qualit
y
Fund 1,165,788$ 160,000$ 160,000$ 160,000$
HOTEL/MOTEL TAX FUND:
County Local Option Taxes 12,176,694$ 7,800,000$ 9,000,000$ 10,500,000$
Appropriation from Fund Balance - 222,000 - -
Total Hotel/Motel Tax Fund 12,176,694$ 8,022,000$ 9,000,000$ 10,500,000$
17
Revenue Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
18
ACTUAL ADOPTED ADOPTED ADOPTED
FY 2022 FY 2022 FY 2023 FY 2024
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
REVENUE SUMMARY BY FUND
ENGINEERING AND PUBLIC WORKS FUND:
County Local Option Taxes 9,416,575$ 7,607,946$ 8,607,946$ 9,807,947$
Statutory Taxes 2,314,819 2,300,000 2,325,000 2,275,000
Wheel Tax - - - 900,000
Licenses and Permits 2,684,847 2,200,000 2,600,000 2,600,000
Fines, Forfeitures, Penalty 164,687 110,000 150,000 150,000
Charges/Current Services 99,749 91,900 112,500 112,500
Other Local Revenues 326,000 500 - -
State of Tennessee 8,689,323 7,861,000 7,011,000 7,816,900
Operating Transfers 1,125,000 2,250,000 2,250,000 1,500,000
Appropriation from Fund Balance - 300,000 300,000 -
Appropriation from Designated Fund Balance - 123,449 165,870 -
Total En
g
ineerin
g
and Public Works Fund 24,821,000$ 22,844,795$ 23,522,316$ 25,162,347$
CENTRAL CAFETERIA FUND: 38,032,724$ 27,360,000$ 27,855,000$ 31,100,000$
GENERAL PURPOSE SCHOOL FUND:
County Property Taxes 108,418,760$ 106,950,400$ 109,060,000$ 105,457,240$
County Local Option Taxes 215,946,934 177,786,000 221,535,000 226,486,930
Wheel Tax 1,808,993 1,750,000 1,750,000 900,000
Licenses 37,427 36,000 36,000 36,000
Charges/Current Services 413,939 275,000 275,000 275,000
Other Local Revenue 7,546,956 6,121,100 6,171,100 9,800,000
State of Tennessee 249,606,217 246,089,000 250,483,000 316,080,830
Federal Government 678,572 600,000 600,000 600,000
Other Governments/Citizens Groups 5,318 - - -
Operating Transfers 1,932,000 1,932,000 1,500,000 1,050,000
Other Financing Source: Lease 5,629,045 - - -
Appropriation from Fund Balance - 370,600 - -
Appropriation from Designated Fund Balance - 89,900 89,900 -
Total General Pur
p
ose School Fund 592,024,161$ 542,000,000$ 591,500,000$ 660,686,000$
DEBT SERVICE FUND:
County Property Taxes 58,274,099$ 57,026,465$ 58,456,000$ 68,362,320$
Other Local Revenue 1,712,489 1,656,483 1,666,314 1,651,964
Operating Transfers 196,384 196,384 - -
Payment from General Purpose Schools 14,931,933 14,931,933 15,686,683 9,071,724
Appropriation from Fund Balance - 188,735 1,691,003 913,992
Total General Debt Fund 75,114,905$ 74,000,000$ 77,500,000$ 80,000,000$
Grand Total Bud
g
eted O
p
eratin
g
Funds 974,194,031$ 893,574,322$ 954,113,568$ 1,050,186,060$
Dollar Amount Change 60,539,246$ 96,072,492$
Percentage Change 6.77% 10.07%
18
Revenue Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
19
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
ADOPTED ADOPTED
FY 2023 FY 2024
DEPARTMENT Full Time Part Time Full Time Part Time Full Time Part Time
(or account name)
GENERAL FUND:
Attorney General 1010010 41 2 42 1 1 -1
Bad Check Unit 1010020 0 0 0 0 0 0
IV-D Child Support Clerk 1010330 15 1 15 1 0 0
County Commission 1010910 2 0 * 2 0 * 0 0
Internal Audit 1010920 8 1 7 1 -1 0
Audit Committee 1010925 0 0 0 0 0 0
Retirement Office 1010935 0 0 0 0 0 0
Election Commission 1011810 15 6 15 6 0 0
Court Administrator & Magistrate 1012133 12 0 12 0 0 0
General Sessions Court Judges 1012140 12 0 12 0 0 0
Jury Commission 1012150 1 0 1 0 0 0
Juvenile Court- Judges 1012410 37 1 37 1 0 0
IV-D Magistrate Program 1012420 3 0 3 0 0 0
Juvenile Court-Clerk 1012710 14 0 14 0 0 0
Juvenile Service Center 1013010 65 0 64 0 -1 0
Law Department 1013210 18 1 18 1 0 0
Delinquent Tax 1013220 0 0 0 0 0 0
County Mayor 1013310 13 0 12 0 -1 0
ADA 1013320 0 0 0 0 0 0
Legislative Delegation 1013330 0 0 0 0 0 0
Human Resources 1013610 7 0 7 0 0 0
Benefits Administration 1013615 4 0 4 0 0 0
Probation Office 1014210 0 0 0 0 0 0
Office of Neighborhoods 1014510 0 0 0 0 0 0
Blue Trails/Greenways/Trails 1014802 3 0 3 0 0 0
Park Maintenance 1014810 32 2 31 0 -1 -2
Recreation Administration 1014830 5 3 ** 3 5 ** -2 2
Sports & Recreation 1014836 12 0 14 0 2 0
Department of Community Development 1015105 0 0 0 0 0 0
Community Services 1015115 0 0 0 0 0 0
Community Outreach 1015140 0 0 0 0 0 0
Constituent Services 1015141 0 0 0 0 0 0
Senior Center & Volunteer Services 1015142 3 1 3 2 0 1
West Knox Senior Center 1015145 2 1 2 1 0 0
South Knox Senior Center 1015146 3 1 3 1 0 0
Halls Senior Center 1015147 2 0 2 0 0 0
Corryton Senior Center 1015148 2 0 2 0 0 0
Carter Senior Center 1015149 2 0 2 0 0 0
Karns Senior Center 1015150 2 0 2 0 0 0
Veterans' Services 1015160 2 0 2 0 0 0
2023-2024
Change from
COUNTY BUDGETED POSITION COUNT
19
County Budgeted Position Count
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
20
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
ADOPTED ADOPTED
FY 2023 FY 2024
DEPARTMENT Full Time Part Time Full Time Part Time Full Time Part Time
(or account name)
2023-2024
Change from
COUNTY BUDGETED POSITION COUNT
GENERAL FUND (Continued):
Neighborhoods & Community Development 1015165 5 1 6 0 1 -1
Support Services 1015400 8 0 8 0 0 0
Preventive Health Services 1015403 18 3 21 1 3 -2
Dental Services 1015406 17 0 18 0 1 0
Food & Restaurant Inspections 1015412 13 0 13 0 0 0
Health Administration 1015415 16 0 13 0 -3 0
Community Development and Planning 1015421 14 0 18 0 4 0
Pediatric Care Services 1015430 0 0 0 0 0 0
Pharmacy 1015433 1 0 1 0 0 0
Animal Control 1015439 0 0 0 0 0 0
School Health Programs 1015442 1 0 1 0 0 0
Social Services 1015445 0 0 0 0 0 0
Ground Water Services 1015448 6 0 6 0 0 0
Vector Control Services 1015451 0 0 0 0 0 0
Disease Surveillance & Investigation 1015454 17 0 17 0 0 0
Vital Records 1015457 4 0 4 0 0 0
Women's Health Services 1015460 5 1 4 1 -1 0
Community Health Services 1015463 5 0 2 0 -3 0
West Clinic 1015465 9 1 9 0 0 -1
Teague Clinic 1015466 6 0 0 0 -6 0
Finance 1015710 25 1 24 2 -1 1
Procurement 1016010 10 0 10 0 0 0
Property Development 1016015 3 0 3 0 0 0
Asset Management 1016020 4 0 4 0 0 0
County Building Maintenance 1016030 0 0 0 0 0 0
E-Government Purchasing 1016050 2 0 2 0 0 0
Fire Prevention 1017510 0 0 0 0 0 0
Soil Conservation District 1017520 0 0 0 0 0 0
Building Codes 1017530 0 0 0 0 0 0
Code Enforcement 1017720 0 0 0 0 0 0
Information Technology 1017910 52 0 54 1 2 1
Records Management 1017920 5 0 5 0 0 0
Sheriff's Department Merit System 1018110 4 0 4 0 0 0
Property Assessor 1018310 44 1 44 1 0 0
Equalization Board 1018320 0 8 0 8 0 0
Digitized Mapping 1018330 0 0 0 0 0 0
Public Defende
r
1018510 29 2 30 2 1 0
Register of Deeds - Data Processing 1018720 0 0 0 0 0 0
Court Officers 1018900 0 0 0 0 0 0
Sheriff's Administration 1018903 0 0 0 0 0 0
Records & Communication 1018906 0 0 0 0 0 0
Training 1018912 0 0 0 0 0 0
20
County Budgeted Position Count
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
21
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
ADOPTED ADOPTED
FY 2023 FY 2024
DEPARTMENT Full Time Part Time Full Time Part Time Full Time Part Time
(or account name)
2023-2024
Change from
COUNTY BUDGETED POSITION COUNT
GENERAL FUND (Continued):
Planning & Development 1018915 0 0 0 0 0 0
Stop Violence Against Women 1018918 0 0 0 0 0 0
Patrol 1018921 1,062 3 1,022 3 -40 0
Warrants 1018924 0 0 0 0 0 0
Detective 1018927 0 0 0 0 0 0
DUI Litter Pick Up Crew 1018928 0 0 0 0 0 0
Forensics 1018930 0 0 0 0 0 0
Juvenile Division 1018933 0 0 0 0 0 0
Batterer's Treatment 1018939 0 0 0 0 0 0
Narcotics 1018942 0 0 0 0 0 0
Internal Affairs 1018945 0 0 0 0 0 0
Special Services 1018948 0 0 0 0 0 0
Auxiliary Services 1018957 3 3 3 3 0 0
Correctional Facilities 1018960 0 0 0 0 0 0
Temporary Detention Facilities 1018963 0 0 0 0 0 0
Jail Commissary 1018969 8 0 8 0 0 0
Medical Examiner 1018973 37 1 37 1 0 0
Sheriff - Animal Control 1018993 0 0 0 0 0 0
Sheriff - Juvenile Court Officers 1018995 0 0 0 0 0 0
Total General Fund 1770 45 1725 43 -45 -2
GOVERNMENTAL LAW LIBRARY FUND:
Governmental Law Library Operations 1140010 1 0 1 0 0 0
PUBLIC LIBRARY FUND:
Public Library Operations 1150010
137 66 137 64 0 -2
Public Library Maintenance 1150011
5 0 50 00
Total Public Library Fund
142 66 142 64 0 -2
SOLID WASTE FUND:
Solid Waste Administration 1160110 1 1 0 0 -1 -1
Convenience Centers 1160120 25 0 25 1 0 1
Tire Transfer Program 1160310 1 0 1 0 0 0
Litter Grant - County 1160320 2 1 2 1 0 0
Recycling Program 1160330 0 0 0 0 0 0
Total Solid Waste Fund 29 2 28 2 -1 0
21
County Budgeted Position Count
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
22
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
ADOPTED ADOPTED
FY 2023 FY 2024
DEPARTMENT Full Time Part Time Full Time Part Time Full Time Part Time
(or account name)
2023-2024
Change from
COUNTY BUDGETED POSITION COUNT
AIR QUALITY FUND:
128
13 0 14 0 1 0
ENGINEERING AND PUBLIC WORKS FUND:
Environment & Planning 1310110 16 1 14 1 -2 0
Land Development 1310120 10 0 13 0 3 0
Stormwater Compliance 1310130 4 1 4 1 0 0
Public Works Construction & Maintenance 1310210 84 1 87 1 3 0
Traffic Engineering 1310220 8 0 7 1 -1 1
Fire Prevention 1310510 8 0 8 0 0 0
Building Codes 1310610 16 0 16 0 0 0
Code Enforcement 1310710 9 0 8 0 -1 0
Soil Conservation 1310810 2 0 2 0 0 0
Total Engineering and Public Works Fund 157 3 159 4 2 1
CENTRAL CAFETERIA FUND: 143 0 0 0 0 *** 0 0
GENERAL PURPOSE SCHOOL FUND 141 0 0 0 0 *** 0 0
VEHICLE SERVICE CENTER FUND 2610030 9 0 9 0 0 0
RISK MANAGEMENT FUND 2660010 9 0 9 0 0 0
MAILROOM SERVICE FUND 2680010 2 0 2 0 0 0
EMPLOYEE BENEFITS FUND 2700050 7 1 7 1 0 0
TECHNICAL SUPPORT SERVICES FUND
2760010 11 0 10 0 -1 0
* Does not include Knox County's 11 Commissioners
** Does not include the Parks Temporary/Seasonal Employees
*** FY 2024 employees to be determined by the School Board within approved budget
NOTE: Does not include pooled positions. Pooled positions include election workers, interns, and seasonal help.
NOTE: In addition to the positions adopted in the County's budget, certain other positions are
funded from various grants. Budgets for such grants are generally adopted at the time the grant
is approved by the grantor.
22
County Budgeted Position Count
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
23
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
ADOPTED ADOPTED
FY 2023 FY 2024
DEPARTMENT Full Time Part Time Full Time Part Time Full Time Part Time
(or account name)
2023-2024
Change from
COUNTY BUDGETED POSITION COUNT
GRANTS
CDBG & Housing 7 0 7 0 0 0
Health Department 185 18 185 18
00
Judges - Drug Court 10 3 10 3 0 0
Juvenile Services 3 0 3 0 0 0
Attorney General 1 0 1 0 0 0
Sheriff 11 3 11 3 0 0
Solid Waste 5 0 5 0 0 0
Total Grant Funds 222 24 222 24 0 0
23
County Budgeted Position Count
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
24
Adopted Funded
FY 2024
By
Sheriff's Office
Vehicles - Chargers- (25) Requested (25) Proposed 1,100,050 Debt Proceeds
Transportation Vans - (1) Requested (1) Proposed 138,700 Debt Proceeds
Trucks - (3) Requested (3) Proposed 185,850 Debt Proceeds
Motorcycles - (1) Requested (1) Proposed 35,750 Debt Proceeds
Sedans - (7) Requested (7) Proposed 280,511 Debt Proceeds
Durangos - (6) Requested (6) Proposed 284,052 Debt Proceeds
Tahoes - (2) Requested (2) Proposed 105,900 Debt Proceeds
Vans - (2) Requested (2) Proposed 133,500 Debt Proceeds
Body Cameras 979,102 Debt Proceeds
Engineering & Public Works
Peterson TL-3 Knuckleboom 200,000 Debt Proceeds
Backhoe Loader DCA2B 145,826 Debt Proceeds
IT Department
Oracle Hardware Upgrade 445,170 Debt Proceeds
Parks & Recreation Department
Paver 120,000 Debt Proceeds
Goose Neck Trailer 35,000 Debt Proceeds
Three Ridges Golf Course
Fairway Mower 93,000 Debt Proceeds
Public Library
Maintenance Truck 46,000 Debt Proceeds
TOTAL CAPITAL OUTLAY 4,328,411$ Funded by Debt Proceeds
Note: Vehicle purchases are contingent on an older vehicle being turned in for every new vehicle purchased.
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
CAPITAL OUTLAY DETAIL
24
Capital Outlay Detail
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
25
Adopted
AGENCY Program FY 2024
GENERAL FUND:
Big Brothers & Big Sisters of East Tennessee One to One Mentoring 9,500$
Blount Partnership Economic Development 30,000
Boys & Girls Club of the Tennessee Valley Project Learn 15,000
CASA * Advocates 10,000
Catholic Charities* Children's Emergency Shelter 44,500
Childhelp Tennessee Children's Advocacy Center 45,000
Community Mediation Center Mediation Project 22,250
Disabled American Veterans Hospital Service Officer/Transport 10,000
East Tennessee Community Design Center DesignWorks 15,000
East Tennessee Economic Development Agency Economic Development 100,000
Emerald Youth Foundation JustLead Learning Lab 15,000
Epilepsy Foundation of East TN Epilepsy Education & Awareness 10,000
Friends of Literacy Improving Early Childhood Literacy 20,000
Helen Ross McNabb Shelter Services/Victim Services 100,000
Interfaith Health Clinic Healthcare for the Working Uninsured 56,000
Keep Knoxville Beautiful Community Beautification 15,000
Knoxville Chamber Economic Development 1,270,500
Knoxville Leadership Foundation Amachi Knoxville 15,000
Mental Health Association of East Tennessee Early Intervention/Recovery Call Center 30,000
Muse Knoxville Muse Ambassador Program 15,000
Raising a Voice Human Trafficking 10,000
West Knox Farragut Chamber Economic Development 50,000
Total -- General Fund 1,907,750$
*These will be funded as a sole source contract through Juvenile Court Judges.
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
DEFINED SERVICE CONTRACTS
25
Dened Service Contracts - General Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
26
Adopted
AGENCY FY 2024
HOTEL / MOTEL TAX FUND:
Arts & Cultural Alliance of Greater Knoxville 425,000$
Beck Cultural Exchange Center 75,000
Legacy Parks 125,000
Asian Culture Center 35,000
Visit Knoxville 4,200,000
Women's Basketball Hall of Fame 175,000
Zoo Knoxville Capital 345,000
Zoo Knoxville Operating 150,000
Total -- Hotel/Motel Tax Fund 5,530,000
TOTAL CONTRACTUAL AGENCIES 7,437,750$
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
DEFINED SERVICE CONTRACTS
26
Dened Service Contracts - Hotel/Motel Tax Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
27
Adopted Adopted Adopted
Fund FY 2022 FY 2023 FY 2024
General Planned Use of Fund Balance 2,900,000$ 3,500,000$ 3,500,000$
Governmental Law Library Planned Use of Fund Balance 6,094 8,876 12,851
Public Library Planned Use of Fund Balance 312,650 267,848 263,800
Solid Waste Planned Use of Fund Balance 247,259 312,958 305,292
Engineering & Public Works Planned Use of Fund Balance 300,000 300,000 -
Hotel/Motel Tax Planned Use of Fund Balance 222,000 - -
Debt Service ** Planned Use of Fund Balance 188,735 1,691,003 913,992
TOTAL 4,176,738$ 6,080,685$ 4,995,935$
General Fund Actual Undesignated/Unassigned Fund Balances:
for fiscal years ended 2011 - 2024
* These amounts are offset by actual expenditures less than allowed budget and actual
revenues in excess of budget estimates.
** The Debt Service Fund is simply monies set aside to make debt payments. These funds are to be used
only for that purpose. These amounts are in accordance with the County's long-term Capital Improvement Plan.
2018 - 65,921,820
2012 - 44,259,130
2014 - 53,026,996
2011 - 43,521,876
2013 - 51,452,742
2017 - 63,901,759
2015 - 55,853,075
2022 - 81,986,332
2021 - 81,158,547
2020 - 72,582,889
2024 - 78,486,332 (estimated)
2019 - 68,113,462
2023 - 81,986,332 (estimated)
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
GENERAL COUNTY APPROPRIATIONS FROM UNRESTRICTED FUND BALANCE *
Purpose
2016 - 60,783,057
27
General County Appropriations From Unrestricted Fund Balance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
28
Adopted Adopted Adopted
Fund FY 2022 FY 2023 FY 2024
General Purpose Schools Planned Use of Fund Balance 370,600$ -$ -$
TOTAL 370,600$ -$ -$
General Purpose Schools Proposed Budget 660,686,000$
Required 3% Fund Balance 3%
Minimum Required Fund Balance FY 2024 19,820,580
06/30/23 Estimated Available
Fund Balance 80,000,000
Excess of Estimated FY 2023 Available Fund
Balance over FY 2024 Required Balance 60,179,420$
* These amounts are offset by actual expenditures less than allowed budget and actual
revenues in excess of budget estimates.
Note: The 3% required fund balance is in reference to TCA code 49-3-352.
Purpose
KNOX COUNTY, TENNESSEE
2023-2024 ADOPTED BUDGET
SCHOOLS APPROPRIATIONS FROM AVAILABLE FUND BALANCE *
28
Schools Appropriations from Available Fund Balance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
29
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
CAPITAL IMPROVEMENT PLAN POLICY
29
Knox County has established a set of policies that cover the process of preparing the
Capital Improvement Plan. Below are the major factors involved in the process:
A. Construction projects and capital purchases that generally cost in the aggregate more
than $100,000 and/or have a useful life of greater than seven years will be included in
the Capital Improvement Plan. Furniture, fixtures and equipment purchased for major
additions or renovations will be included in the plan; all other regular maintenance
and capital purchases less than $100,000 will be included in the operating budget.
B. The purpose of the Capital Improvement Plan is to plan, schedule, and anticipate
financing for capital projects for the next five years.
C. Department Heads and Elected Officials will prepare the project proposals and
present the requests to the Finance Department. The Public Building Authority will
assist with the calculation of project costs and schedules. The project proposals from
the Knox County School System will be forwarded to the Finance Department once
the Knox County School Board adopts its request. Operating costs associated with the
project must be provided by the department or elected official and are not included in
the Capital Improvement Plan.
D. The Knox County Finance Department and County Mayor will review the project
requests and make recommendations to the County Commission. The final plan
recommended by the County Mayor includes the financing of the projects
recommended. Financing for the capital budget will come from General Obligation
Bonds and other sources. If a specific current revenue source is identified for a
project, then that funding is included in the plan.
E. Budget appropriations for projects included in the first year of the approved Capital
Improvement Plan, for which financing is planned for the upcoming fiscal year, are
required to be approved by the County Commission. Budgetary approval for projects
planned for the subsequent years, for which the financing is planned in those future
years, is generally not obtained during the first year of the Capital Improvement Plan
and is subject to revision in subsequent years’ Capital Improvement Plans as the
expected capital needs, and anticipated availability of the related financing, may
change in response to future economic conditions and other circumstances.
2024-2028 Capital Improvement Plan
Capital Improvement Plan Policy
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
30
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total
Countywide Projects 18,200,000$ 12,200,000$ 8,300,000$ 300,000$ 300,000$ 39,300,000$
Public Libraries 2,589 100,000 100,000 100,000 100,000 402,589
Parks and Recreation 800,000 200,000 200,000 200,000 200,000 1,600,000
Building Improvements/Major Maintenance 1,751,000 1,200,000 1,200,000 1,200,000 1,200,000 6,551,000
Engineering and Public Works
Highways 19,068,000 18,300,000 18,550,000 18,300,000 19,050,000 93,268,000
Solid Waste 400,000 350,000 300,000 300,000 300,000 1,650,000
Stormwater Management 500,000 500,000 250,000 250,000 250,000 1,750,000
Facility Improvements - 50,000 50,000 50,000 50,000 200,000
Total Engineering and Public Works 19,968,000 19,200,000 19,150,000 18,900,000 19,650,000 96,868,000
Knox County Schools 51,350,000 82,150,000 44,800,000 39,350,000 35,250,000 252,900,000
Total Projects 92,071,589 115,050,000 73,750,000 60,050,000 56,700,000 397,621,589
Major Equipment 4,328,411 4,000,000 4,000,000 4,000,000 4,000,000 20,328,411
Total Adopted Capital Improvements 96,400,000$ 119,050,000$ 77,750,000$ 64,050,000$ 60,700,000$ 417,950,000$
Adopted
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
ADOPTED PROJECTS SUMMARY
Countywide
Projects
19%
Building
Improvements/
Major Maintenance
2%
Engineering and
Public Works
21%
Education
53%
Other
5%
Adopted Capital Improvements
FY 2024
30
Adopted Projects Summary
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
31
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total
Adopted 96,400,000$ 119,050,000$ 77,750,000$ 64,050,000$ 60,700,000$ 417,950,000$
Total Ado
p
ted Uses of Funds 96,400,000$ 119,050,000$ 77,750,000$ 64,050,000$ 60,700,000$ 417,950,000$
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total
General Obligation Bonds-Issued for:
County Projects 45,050,000$ 36,900,000$ 32,950,000$ 24,700,000$ 25,450,000$ 165,050,000$
Schools Projects 51,350,000 62,150,000 34,800,000 34,350,000 35,250,000 217,900,000
Total Issued for New Projects 96,400,000 99,050,000 67,750,000 59,050,000 60,700,000 382,950,000
Funding to be Provided from Sources
Other Than Debt Proceeds - 20,000,000 10,000,000 5,000,000 - 35,000,000
Total Sources of Funds 96,400,000$ 119,050,000$ 77,750,000$ 64,050,000$ 60,700,000$ 417,950,000$
Planned Principal Payments on Bonds 46,520,543$ 49,005,713$ 54,367,343$ 58,235,202$ 63,373,650$ 271,502,451$
Planned Bond Issuance (96,400,000) (99,050,000) (67,750,000) (59,050,000) (60,700,000) (382,950,000)
Net Reduction in (Addition to)
Bond Principal Balance (49,879,457)$ (50,044,287)$ (13,382,657)$ (814,798)$ 2,673,650$ (111,447,549)$
Expected Effect on Bonded Debt
Uses of Funds
Sources of Funds
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
SOURCES AND USES OF FUNDS
31
Sources and Uses of Funds
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
32
Description FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total
General Project Management 200,000$ 200,000$ 300,000$ 300,000$ 300,000$ 1,300,000$
Energy Management Project 8,000,000 12,000,000 8,000,000 - - 28,000,000
Regional Forensic Center Facility 10,000,000 - - - - 10,000,000
Total Countywide Projects 18,200,000$ 12,200,000$ 8,300,000$ 300,000$ 300,000$ 39,300,000$
Adopted
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
COUNTYWIDE PROJECTS
32
Countywide Projects
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
33
Description FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total
Various Library Projects 2,589$ 100,000$ 100,000$ 100,000$ 100,000$ 402,589$
Total Public Libraries 2,589$ 100,000$ 100,000$ 100,000$ 100,000$ 402,589$
Library facilities upgrades include various long-lived upgrades, including technological improvements, to the Knox County Public Library System's
19 locations (Lawson McGhee main library, plus 18 branches and facilities located throughout Knox County).
Adopted
CAPITAL IMPROVEMENT PLAN
PUBLIC LIBRARIES
FY 2024 THROUGH FY 2028
33
Public Libraries
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
34
Description FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total
New Harvest Park Splash Pad Renovation 450,000$ -$ -$ -$ -$ 450,000$
Hardin Valley Community Building 350,000 - - - - 350,000
Various Park Upgrades - 200,000 200,000 200,000 200,000 800,000
Total Parks and Recreation 800,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,600,000$
Adopted
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
PARKS AND RECREATION
34
Parks and Recreation
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
35
Description FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total
City / County Building (CCB) (County Portion) 1,426,000$ 700,000$ 700,000$ 700,000$ 700,000$ 4,226,000$
Knox Central 25,000 - - - - 25,000
Senior Centers 40,000 - - - - 40,000
Old Courthouse 75,000 - - - - 75,000
Juvenile Justice Center 75,000 - - - - 75,000
Fairview Technology Center 25,000 - - - - 25,000
Family Investment Center 50,000 - - - - 50,000
Public Defender 35,000 - - - - 35,000
Various Building Improvements - 500,000 500,000 500,000 500,000 2,000,000
Total Buildin
g
Improvements/
Major Maintenance 1,751,000$ 1,200,000$ 1,200,000$ 1,200,000$ 1,200,000$ 6,551,000$
Building Improvements and Major Maintenance includes additions and major renovations to County facilities, includin
g
the County's portion of the City-County Building shared with the City of Knoxville
Items in this category are needed to expand or improve County facilities and to maintain existing facilities in good working orde
r
Adopted
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
BUILDING IMPROVEMENTS/MAJOR MAINTENANCE
35
Building Improvements/Major Maintenance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
36
Description FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total
Highways:
Schaad Road 8,500,000$ 7,000,000$ 2,000,000$ -$ -$ 17,500,000$
Canton Hollow Road Improvements 1,000,000 - - - - 1,000,000
Coward Mill Widening 350,000 - - - - 350,000
Advance Knox Infrastructure Improvements 300,000 5,000,000 11,500,000 12,500,000 15,000,000 44,300,000
Couch Mill Roundabout 400,000 - - - - 400,000
Marietta Church Roundabout 1,000,000 - - - - 1,000,000
Middlebrook Pike Sidewalk Improvements 150,000 - - - - 150,000
Pedestrian Improvements 500,000 100,000 100,000 100,000 100,000 900,000
Bluegrass Elementary School Sidewalk Improvements 600,000 - - - - 600,000
Gibbs Pedestrian Bridge 1,000,000 - - - - 1,000,000
School Zone/Crossing Safety Enhancements 250,000 250,000 250,000 250,000 250,000 1,250,000
Everett/Watt LIC 2,000,000 2,000,000 - - - 4,000,000
Harrell Carpenter Road 918,000 - - - - 918,000
Bridge Repair - 200,000 200,000 200,000 200,000 800,000
General Culvert Repairs - 1,500,000 2,000,000 2,500,000 1,500,000 7,500,000
TDOT Partnerships 1,500,000 1,500,000 1,750,000 1,750,000 1,500,000 8,000,000
Interagency-Private Partnerships 250,000 500,000 500,000 750,000 250,000 2,250,000
Traffic Signal Modernization 350,000 250,000 250,000 250,000 250,000 1,350,000
Total Highways 19,068,000 18,300,000 18,550,000 18,300,000 19,050,000 93,268,000
Solid Waste:
Waste Compaction and Transport Equipment 400,000 350,000 300,000 300,000 300,000 1,650,000
Total Solid Waste 400,000 350,000 300,000 300,000 300,000 1,650,000
Stormwater 500,000 500,000 250,000 250,000 250,000 1,750,000
Facility Improvements
Miscellaneous Facility Improvements - 50,000 50,000 50,000 50,000 200,000
Total Facility Improvements - 50,000 50,000 50,000 50,000 200,000
Total Engineering and Public Works 19,968,000$ 19,200,000$ 19,150,000$ 18,900,000$ 19,650,000$ 96,868,000$
Adopted
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
ENGINEERING AND PUBLIC WORKS
36
Engineering and Public Works
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
37
Descri
p
tio
n
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Tota
l
Physical Plant Upgrades (See note) 3,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 11,000,000$
Roof Upgrades 3,000,000 2,500,000 2,500,000 2,500,000 2,500,000 13,000,000
HVAC Upgrades 8,000,000 6,000,000 6,000,000 6,000,000 6,000,000 32,000,000
1,000,000 300,000 300,000 300,000 300,000 2,200,000
Enrollment Growth (Modular Classroom Purchase/Relocation) 1,000,000 750,000 750,000 750,000 750,000 4,000,000
Security Upgrades 3,000,000 2,000,000 2,000,000 2,000,000 2,000,000 11,000,000
School Accessibility 300,000 - - - - 300,000
Environmental Testing and Remediation 200,000 - - - - 200,000
Technology Upgrades 300,000 300,000 300,000 300,000 300,000 1,500,000
Systemwide Drives, Parking and Paving 3,150,000 1,000,000 1,000,000 1,000,000 1,000,000 7,150,000
Facilities Condition Assessment 1,000,000 - - - - 1,000,000
Title IX Solutions/Athletic Facilities Upgrades 2,000,000 1,000,000 1,000,000 - - 4,000,000
Fire Alarm System Upgrades/Carbon Monoxide Detectors 1,000,000 1,000,000 1,000,000 1,000,000 - 4,000,000
Bearden Middle School Space Upgrade - 4,000,000 1,500,000 - - 5,500,000
KAEC General Renovation - - - 2,500,000 - 2,500,000
Western Heights Solution 3,400,000 34,300,000 13,000,000 5,000,000 - 55,700,000
Sterchi 250 Student Addition 17,000,000 - - - - 17,000,000
South Knox Solution - - - 4,100,000 20,000,000 24,100,000
Farragut Solution 4,000,000 27,000,000 12,700,000 5,000,000 - 48,700,000
Halls Middle Gym Replacement and Drive Improvements - - 750,000 6,900,000 - 7,650,000
Gresham Middle Gymnasium - - - - 400,000 400,000
Total School Projects 51,350,000$ 82,150,000$ 44,800,000$ 39,350,000$ 35,250,000$ 252,900,000$
Total School Projects 51,350,000$ 82,150,000$ 44,800,000$ 39,350,000$ 35,250,000$ 252,900,000$
Less: Funding to be provided from sources other than debt proceeds - (20,000,000) (10,000,000) (5,000,000) - (35,000,000)
Total Planned Debt Issuance 51,350,000$ 62,150,000$ 34,800,000$ 34,350,000$ 35,250,000$ 217,900,000$
Note: Physical plant upgrades consist of major maintenance and upgrades to various existing facilities, which help keep the facilities in good working order.
Foundation Stabilization
Adopted
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
KNOX COUNTY SCHOOLS
37
Knox County Schools
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
38
Description FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total
Engineering and Public Works 345,826$ -$ -$ -$ -$ 345,826$
Information Technology Equipment 445,170 - - - - 445,170
Sheriff's Office 3,243,415 - - - - 3,243,415
Parks and Recreation 155,000 - - - - 155,000
Three Ridges Golf Course 93,000 - - - - 93,000
Public Library 46,000 - - - - 46,000
Other Equipment-Various - 4,000,000 4,000,000 4,000,000 4,000,000 16,000,000
Total Major Equipment 4,328,411$ 4,000,000$ 4,000,000$ 4,000,000$ 4,000,000$ 20,328,411$
Major equipment includes the non-routine acquisition of long-lived capital equipment.
These items are planned to be acquired from debt proceeds, which will be repaid
over a shorter period than debt that will be issued for longer-term capital expenditures for
buildings and building improvements.
This process will match the useful lives of the capital assets with the repayment of the related debt.
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
MAJOR EQUIPMENT
Adopted
38
Major Equipment
Knox County General Obligation Debt
Projected Changes in Bonded Debt Balances
Year
Ending Total Expected Increase Total Expected Increase Total Expected Increase
June 30, Planned Bond Bond Principal (Decrease) in Outstanding Debt, Planned Bond Bond Principal (Decrease) in Outstanding Debt, Planned Bond Bond Principal (Decrease) in Outstanding Debt,
Proceeds Payments Outstanding Debt End of Year Proceeds Payments Outstanding Debt End of Year Proceeds Payments Outstanding Debt End of Year
2011
(Audited)
404,761,105$ 286,425,363$ 691,186,468$
2012
(Audited)
17,090,000$ 28,916,145$ (11,826,145)$ 392,934,960$ 18,815,000$ 29,159,557$ (10,344,557)$ 276,080,806$ 35,905,000$ 58,075,702$ (22,170,702)$ 669,015,766$
2013
(Audited)
- 18,470,460 (18,470,460) 374,464,500 - 18,928,821 (18,928,821) 257,151,985 - 37,399,281 (37,399,281) 631,616,485
2014
(Audited)
20,962,906 18,540,042 2,422,864 376,887,364 18,112,094 19,754,239 (1,642,145) 255,509,840 39,075,000 38,294,281 780,719 632,397,204
2015
(Audited)
74,476,292 74,547,695 (71,403) 376,815,961 28,423,708 37,936,586 (9,512,878) 245,996,962 102,900,000 112,484,281 (9,584,281) 622,812,923
2016
(Audited)
16,515,000 21,359,396 (4,844,396) 371,971,565 19,385,000 22,364,885 (2,979,885) 243,017,077 35,900,000 43,724,281 (7,824,281) 614,988,642
2017
(Audited)
31,680,000 21,782,280 9,897,720 381,869,285 58,585,000 20,992,001 37,592,999 280,610,076 90,265,000 42,774,281 47,490,719 662,479,361
2018
(Audited)
42,420,000 66,046,162 (23,626,162) 358,243,123 15,360,000 34,648,119 (19,288,119) 261,321,957 57,780,000 100,694,281 (42,914,281) 619,565,080
2019
(Audited)
49,847,185 29,269,850 20,577,335 378,820,458 28,927,815 29,599,431 (671,616) 260,650,341 78,775,000 58,869,281 19,905,719 639,470,799
2020
(Audited)
40,957,143 46,622,024 (5,664,881) 373,155,577 51,782,857 39,367,257 12,415,600 273,065,941 92,740,000 85,989,281 6,750,719 646,221,518
2021
(Audited)
63,514,686 68,726,942 (5,212,256) 367,943,321 47,745,314 30,617,339 17,127,975 290,193,916 111,260,000 99,344,281 11,915,719 658,137,237
2022
(Audited)
28,715,000 24,166,302 4,548,698 372,492,019 58,325,000 19,137,978 39,187,022 329,380,938 87,040,000 43,304,280 43,735,720 701,872,957
2023
(Projected)
29,843,000 24,480,115 5,362,885 377,854,904 40,122,000 20,004,166 20,117,834 349,498,772 69,965,000 44,484,281 25,480,719 727,353,676
2024 45,050,000 25,901,520 19,148,480 397,003,384 51,350,000 20,619,023 30,730,977 380,229,749 96,400,000 46,520,543 49,879,457 777,233,133
2025 36,900,000 27,153,671 9,746,329 406,749,713 62,150,000 21,852,042 40,297,958 420,527,707 99,050,000 49,005,713 50,044,287 827,277,420
2026 32,950,000 29,459,879 3,490,121 410,239,834 34,800,000 24,907,464 9,892,536 430,420,243 67,750,000 54,367,343 13,382,657 840,660,077
2027 24,700,000 29,605,542 (4,905,542) 405,334,292 34,350,000 28,629,660 5,720,340 436,140,583 59,050,000 58,235,202 814,798 841,474,875
2028 25,450,000 32,795,368 (7,345,368) 397,988,924 35,250,000 30,578,282 4,671,718 440,812,301 60,700,000 63,373,650 (2,673,650) 838,801,225
Total 581,071,212$ 587,843,393$ (6,772,181)$ 397,988,924$ 603,483,788$ 449,096,850$ 154,386,938$ 440,812,301$ 1,184,555,000$ 1,036,940,243$ 147,614,757$ 838,801,225$
Knox County General Obligation Debt Knox County Schools Portion-General Obligation Debt Total Knox County Debt
‐
100,000,000
200,000,000
300,000,000
400,000,000
500,000,000
600,000,000
700,000,000
800,000,000
900,000,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
ProjectedLong‐Te r mDebtBalances
TotalDebt CountyPortion SchoolsPortio n
39
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
39
Projected Changes in Bonded Debt Balances
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Budget
40
Year
Ending
June 30,
Principal Interest Total Principal Interest Total Principal Interest Total
Actual:
2022 24,166,302 9,803,839 33,970,141 19,137,979 10,339,626 29,477,605 43,304,281 20,143,465 63,447,746
Budgeted:
2023
24,480,115 14,307,987 38,788,102 20,004,166 13,823,375 33,827,541 44,484,281 28,131,362 72,615,643
Projected:
2024 25,901,520 14,333,510 40,235,030 20,619,023 14,084,305 34,703,328 46,520,543 28,417,815 74,938,358
2025 27,153,671 14,957,862 42,111,533 21,852,042 15,006,715 36,858,757 49,005,713 29,964,577 78,970,290
2026 29,459,879 15,233,851 44,693,730 24,907,464 16,271,792 41,179,256 54,367,343 31,505,643 85,872,986
2027 29,605,542 15,374,978 44,980,520 28,629,660 16,615,532 45,245,192 58,235,202 31,990,510 90,225,712
2028 32,795,368 15,109,169 47,904,537 30,578,282 15,627,351 46,205,633 63,373,650 30,736,520 94,110,170
Total 193,562,397$ 99,121,196$ 292,683,593$ 165,728,616$ 101,768,696$ 267,497,312$ 359,291,013$ 200,889,892$ 560,180,905$
Note: The amounts shown in this schedule may differ from the amounts shown on the preceding schedule of Debt Principal Projections Fund
and the total Debt Service Fund budget.
The amounts included in this schedule pertain only to bonded debt, and therefore these amounts exclude the effects of budgeted and actual payments made
from the Debt Service Fund for other debt obligations (loans and capital leases). In addition, actual totals reported in the audited ACFR may, when applicable,
include the effects of bonds repaid from proceeds of a debt refunding transaction, rather than from the regular debt service budget.
Furthermore, the amounts shown in the debt service budget may include estimates of debt service for bonds planned to be issued prior to the end of the fiscal year,
whereas the projected amounts shown in the Debt Principal Projections schedule have been updated to reflect the actual debt service, where applicable.
In order to keep a consistent comparison between years, the effects of these transactions are also excluded from amounts shown above.
Annual Projected Debt Service Requirements
Applicable to Bonded Debt:
CAPITAL IMPROVEMENT PLAN
FY 2024 THROUGH FY 2028
DEBT SERVICE EXPENDITURE PROJECTIONS-BONDED DEBT
Annual Projected Debt Service Requirements
Applicable to Bonded Debt:
Knox County General Obligation Bonded Debt Knox County Schools General Obligation Bonded Debt
Annual Projected Debt Service Requirements
Applicable to Bonded Debt:
Total General Obligation Bonded Debt
40
Projected Debt Services Expenditure Projections - Bonded Debt
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902
Phone: 865-215-2350 | www.knoxcounty.org/nance
