News From Your Commissioner



SEPTEMBER 2, 2019 -  The Commission met on Saturday, August 31st for a final consideration on the FY2019-2020 budget and tax rate.  After consultation with State officials , our county was informed that the legal deadline for submitting our budget was July 15th.  Because the Commission had not yet passed a budget, the State allowed for one final opportunity to pass a budget, however, the options had to be one of the 3 eligible drafts (#6,7,or 8) as these had been passed by the Budget Committee and forwarded to the full Commission for consideration.  

On the first round of voting, the Commission failed to adopt any of the three eligible budgets.  The Mayor and legal counsel instructed the Commission that if no budget was passed on Saturday, that the budget would default to the proposed budget #6 that was the budget approved by the Budget Committee on July 15th.  

After a short break, the Commission returned and finally passed  a budget (#8).  

You can watch the recorded meeting on FaceBook on TNL Today's page.  Due to illness, this Commissioner was not able to attend the Saturday meeting.




The budget adopted for FY2019-2020 totals $ 8,464,599.00.  [Note that this is only the portion of the budget - approximately 1/3 - that Decatur Co. is responsible for funding.  The remaining monetary obligations - approximately 2/3 -  are met by contributions from the Federal and State governments.]  

This budget is $ 1 Million less than our audited expenses from 2018 .  It will be difficult to meet the demands of the county with less money, higher expenses and no reserve money to fund overages.  Below are the details:


The accompanying property tax rate to fund the budget will be $2.25 per $100 value of property. 

Allocations are:

County Commission pay - $49,789

Landfill - Legal costs  - $200,000

Board of Equalization pay- $807

Beer Board  pay - $1,615

Budget / Finance Committee pay - $2,153

Other Committees pay - $1,615

County Mayor's Office - $236.729

County Attorney - $40,000

Election Commission - $176,001

Register of Deeds - $115,563

Planning - $0

County Buildings - $123,935

Property Assessor's Office - $161,032

Reappraisal Program - $40,760

County Trustee Office - $162,185

County Clerk Office - $145,236

Circuit Court Clerk Office - $165,096

General Sessions Court - $123,593

Chancery Court - $116395

Juvenile Court - $40,103

Victims Assistance Programs - $18,000 

Sheriff's Department - $993,071

Jail - $740,686

Juvenile Services - $74,682

Work Release/Community Corrections - $504,446

Fire Prevention & Control - $123,500

Civil Defense - $119,928

Rescue Squad - $10,000

Emergency 911 - 419,808

Coroner/M.E. - 55,995

Local Health Center - $50,461

Ambulance Service - $1,239,088

Crippled Children's Services - $796

General Welfare Assistance - $13,000

Sanitation Education Information - $44.200

Senior Citizens Assistance - $89,399

Library - $71,368

Parks & Fair Board - $223.267

Tourism Development - $900

Chamber / Industrial Development - $35,000

Airport - $52,939

Veteran's Services  - $13,339

Other Charges (Insurances, Bonds, etc.) - $372,972

Contributions to other Agencies - $25,000

Employee Benefits - $265,700

Miscellaneous - $87,228


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 To My Constituents:

Many of you have asked me what the outcome of the vote on the budget and tax levy at the meeting was this past Thursday night. To be frank, I do not know – and apparently, no one does yet. The Mayor has informed the Commissioners that he is awaiting word from the state on the legalities of the vote vs. the statute under which our County operates.

During Thursday’s meeting, an 8th version of a budget was presented to the full Commission for consideration and vote. Below I will detail this proposal, but first it is important to establish some facts:


1. The cost of operating our County is far beyond our ability to fund. The estimated total operational cost is just over $27.3 Million. 

2. It takes significant funds from Federal and State governments to supplement our operating expenses. Together, they provide about 2/3rdof our budgetary needs or about $19 Million. 

3. The County’s portion of costs is the difference between these two figures, which runs just under $10 Million. 

4. Our school system incurs the greatest amount of expense at around $14 Million, most of which is funded from the State (around $10 Million) with the remainder coming from County funding ($3-4 Million).

5. Second highest cost is that of the Highway Department which runs about $3 Million. The Highway Department is funded almost entirely with State revenue from gas taxes and only receives a small contribution (Less than $100,000) from Decatur County via the Mineral Severance Tax.

6. The remainder of the budget consists of the various departments and programs which in total require approximately $9-10 Million. (*See #3)

It is important to understand the significance of the State and Federal subsidies to fully appreciate the true operational costs. It also helps to put our share into perspective when compared to the whole.  It is obvious that our locally funded budget portion is not exorbitant as it only represents one-third of our true costs. 

When we talk about our “budget,” we are actually only referring to the local portion – the one-third. 

BUDGET PROPOSAL – Local Contribution Only

The Budget Version #8 reflected a total budgetary obligation of $8,464,599.00

To pay for this amount, the property tax rate would need to be levied at $2.25 per every $100 value of property. 

During our brief discussion period at the meeting, I raised my concern about the actual costs that we had incurred over the past fiscal year. According to the documentation I received from the Mayor’s office, our County was forced to overspend our FY2018-2019 budget by $2 Million; $1 Million attributed to hospital operations, and another $1 Million in general overages shared among the various departments. Most of these costs were due to hikes in fixed rates/expenses or unexpected repair/replacements over which the departments had no control. [Examples would be increased costs such as in software subscriptions that are used by each department that interact with the State, broken HVAC units, burned out generators, etc.]

I explained to my colleagues that we had permitted these expenditures at each meeting when we were asked to approve amendments to their various budget lines. We were told that we were merely moving money from one fund to another – for some items that was the case. What we did not realize was that we were supplementing these additional costs from our reserves – which now stand at $0. We have none.

My point was that we were not dealing with realistic figures in the proposed budgets, and that we needed to adjust our estimates to include these additional costs. 

Further, I was astonished that, even without the knowledge of the tally of the amendments, our AUDITED budget figure from FY2018 showed $1 Million more than this new proposed figure for this year. Why would we consider an amount LOWER than what we already knew to be real costs? 

Apparently, this did not concern my colleagues enough to entertain more discussion; nor did the fact that we had completely expended our reserves and have no money available for any type of emergency. 

I believe that our problems lie in two simple facts: 1- We don’t fully understand our budgetary requirements; 2 - We don’t want to discuss real facts with the people.

All further discussion was abruptly cut at our Commission meeting when the Mayor called for an adjournment motion immediately after the vote.  

Results of the vote to adopt the version #8 Budget were 8 - yes, 7 - no; however, this did not reach the requirement of 2/3rd votes for adoption. Technically, the vote did not pass the budget. However, there is a proviso in Tennessee law [T.C.A. § 5-12-210 (2018)] that allows a budget to move forward if a County Commission cannot agree on a budget, by authorizing the last budget submitted by the Mayor or Budget Committee. 

By adjourning the meeting, the Commission does not have enough time to provide legal notice to reconvene before the State’s budgetary deadline of August 31st. 

Whether or not Decatur County’s situation meets with the requirements of this statute is not yet clear. I will provide further information to you as I receive such. 



Commission Meeting - July 29

July 29 - Commission Mtg Brief

Tonight's meeting of the County Commission was a regular monthly meeting - however we had been expecting to discuss our budget for the FY 2019-2020.  A budget which had been drafted by the Mayor and approved by the Budget Committee for presentation to the full Commission was put before our body.  There were several issues that concerned this Commissioner about the proposed budget:

  1. The draft (#6) of the budget presented had been reconstructed by a financial planner hired by the Mayor who has not met with department heads to discuss their requested amounts.  New arbitrary numbers were plugged into line items that seemed to have no real correlation to the actual needs of the departments.  Rather than discuss the true cost of operations, the budget had been "tweaked" in order to show a lower tax rate.  This made no sense to this Commissioner as there are costs that departments have no control over (fees, subscription services for computer programs, fuel, medical, etc.) and that those items would have to be supplemented throughout the year.  This was not a realistic budget.  
  2. The State of TN requires that counties produce a balanced budget that meets the required funding for operations.  The budget presented tonight was not balanced, nor did it meet requirements.  When I questioned Mayor Creasy about this, he suggested that it be sent to the Comptroller's office and they could decide to accept it or not.  This is not productive and is a waste of our time and effort.
  3. All counties are required by law to maintain a cash reserve of no less than 10% of their total budget.  Decatur County currently has no reserves - $0.  A legitimate budget submission to the State must include adequate funding to replenish this reserve fund and this budget did not even address the issue.
  4. Several large ticket items did not appear in the budget, including funds for legal fees for pending and potential litigation,  funds for proper maintenance of and repairs to county buildings and properties, funds to meet compliance to mandatory Federal ADA Compliance for every county building by December 30, 2019, etc.   With such absences, the proposed budget was not a real attempt to meet the actual costs of operations.  

Passing inaccurate budgets that do not truly and adequately address our operating costs has led to the depletion of our reserve funds and the debt situation we find our county in to date. 

A vote was taken on the budget which failed 0-17.  Continued budget meetings will be convened next week on Monday evening.  


Fiscal Year

The State of Tennessee and its counties begin their fiscal year on July 1st of each year. All budgets are due June 30th; however, the State allows a grace period to accommodate counties that have problematic issues. 

Decatur County has not only missed the budget deadline, but did not even begin serious discussions of our finances for the next fiscal year until the 3rd of July. 


Do We Really Care?

 This action – or lack of action – appears to be indicative of our attitude toward our own governance…apathy. Not only is this apathy by the government officials, but also apathy in us – the citizenship. We have developed an attitude of indifference toward our county; toward planning for our future, to growing our economy and bringing in jobs, and, even, taking responsibility to do our civic duties by participating in the governance or community affairs. We have become complacent and it has cost us industry, jobs and growth, as well as the tax base which would have been generated from such. 


We All Have Responsibility

 As the years roll by the cost of living has continued to increase but our county government has not acted in your best interest to address the escalation on an annual basis and adjust our tax rates to accommodate the additional costs. We have not insisted that our officials take action. This is the history which brought us to our current state of affairs.  


So, what is the state of our county? In a word, we are bankrupt. In the documents provided by Mayor Creasy, our general fund balance was listed at $310,000; and that was a couple of weeks ago. Payrolls must be funded with this money which will leave our county flat broke within a week or two. At this point we will no longer be able to fund our general services and, one would assume, that temporary layoffs and closures will ensue. 

THIS IS UNACCEPTABLE. This is negligence -  by us all. 



This commissioner has been very concerned about our financial state for many months. I have consistently asked how much money we really have, what our true debt is, and what is the plan for the upcoming fiscal year. Neither the Mayor nor the Commission have seemed interested to discuss these issues. At the Mayor’s request, the Commission approved a loan of $975,000 last September which was to be used to replenish our general fund after it had been depleted with repeated funding of the hospital. 


Depleting the Funds

 We all knew that this loan was due to be repaid at the end of our fiscal year on June 30 as required by Tennessee law. Repayment of the loan plus applicable interest was to be secured by the revenues generated from the property tax collections of February 2019. This meant that most of the tax revenues we collected in February, which would be the normal monies used to fund the upcoming fiscal year, were already earmarked to be used to repay this loan; leaving us without sufficient funds to operate in the new fiscal year. 


What's The Plan?

 What we did not know – and still do not - was how we were going to fund our upcoming annual budget. 


County Funding Options

 Being an arm of the State government, a county must comply with certain statutory rules. One of these is that a county cannot take out a loan for operating capital; it must be able to fund its operations through its appropriate tax revenues. Loans for a government entity are most often in the form of bonds. These are used to finance large capital expenditures, such as new facilities, schools, jails, courthouses, etc. The Comptroller’s office of the State must approve all major monetary actions taken by counties, such as loans or bonds, or major transfers of money from one fund type to another (i.e. highway fund to general fund, or school fund to hospital fund, etc.).  


Nuclear Option: The Funding Bond

According to State officials, in a situation where a county would become bankrupt, the State would have to issue a funding bond, which is a temporary bailout. At this point, the county becomes a temporary “ward of the State” and all finances are managed by the State. Every penny spent must be approved by the State – the county government would no longer have the power to set or regulate financial decisions. 

Additionally, to rectify the county’s financial position, the State will assess the budgetary needs of the county and set tax rates which will fund an appropriate budget and reserve. Counties are required to keep a percentage (no less than 10%) of their total budget in a reserve account to offset emergency spending. 


Little to No Money

Currently, our county is without sufficient funds for a budget of any amount, moreover for adequate reserves.

The state of our county is extremely perilous, and we will all feel the results of the measures to rectify it. I urge all citizens to become aware of this situation and join the Commission on Monday night to discuss our limited options.