Audit Committee - Regular Meeting

ROLL CALL

EMERGENCY ANNOUNCEMENTS

PUBLIC INPUT ON ITEMS ON THE AGENDA

May 14, 2026 Meeting Minutes

Attachments: May 14, 2026 Meeting Minutes

Resolution No. 26-06-004, Budget Increase - Debt Service - $5,000,000.00 (Enter into an agreement with TDOT, for right of way acquisition for the extension of Pellissippi Parkway.)

Attachments: - Resolution - Pellissippi Extension - Memo - Pellissippi Extension - Contract - Pellissippi Extension

Resolution No. 26-06-005, Interfund Loan - Debt Service - $4,000,000.00 (Enter into an Interfund loan from Debt Service Fund to ARPA Fund to allow time for reimbursement from the State of Tennessee.)

Attachments: - Resolution - General County Budget Transfer 151-127 - Memo - General County Budget Transfer 151-127

Resolution No. 26-06-006, Budget Increase - Various Departments - $1,657,653.98 (Appropriate General County, School and Capital Funds to correct budget lines in the 25-26 Budget Year.)

Attachments: - Amendment - Various Department Cleanup - Resolution - Various Department Cleanup - Memo - Various Department Cleanup

Resolution No. 26-06-007, Budget Increase - General Purpose School Fund - $1,343,290.21 (Appropriate funds for the Tennessee State Grant Summer School Program, No matching funds are required.)

Attachments: - Amendment - Summer Learning Camps Grant - Resolution - Summer Learning Camps Grant - Memo - Summer Learning Camps Grant - Backup - Summer Learning Camps Grant

Resolution No. 26-06-008, Budget Increase - Highway Capital - $648,846.78 (Appropriate Highway Capital funds to upgrade four county signalized intersections.)

Attachments: - Amendment - Traffic Signal Upgrade - Resolution - Traffic Signal Upgrade - Memo - Traffic Signal Upgrade - Backup - Traffic Signal Upgrade

Resolution No. 26-06-009, Budget Increase – Education Capital - $265,500.00 (Appropriate education capital funds to replace fire alarm system at Mary Blount Elementary School.)

Attachments: - Amendment - MBES Fire Alarm - Resolution - MBES Fire Alarm - Memo - MBES Fire Alarm - Backup - MBES Fire Alarm

Resolution No. 26-06-010, Budget Increase - Highway Capital - $249,740.00 (Appropriate highway capital funds to repair the swinging bridge For Dark Island located in Townsend.)

Attachments: - Amendment - Dark Island Swinging Budget - Resolution - Dark Island Swinging Budget - Memo - Dark Island Swinging Budget - Backup - Richardson Construction

Resolution No. 26-06-015, Budget Increase - Education Capital - $145,000.00 (Reclassify the Design fee for the Heritage Middle School Roof from General Purpose School funds to School Capital funds.)

Attachments: - Amendment - HMS Roof Design Fees - Resolution - HMS Roof Design Fees - Memo - HMS Roof Design Fees - Backup - HMS Roof Design Fees

Resolution No. 26-06-016, Budget Increase - Public Defender - $85,024.00 (Appropriate State Opioid Funds for the hire of a new position to provide opioid treatment and case management on behalf of the Public Defender's Office.)

Attachments: - Amendment - Public Defender - Resolution - Public Defender - Memo - Public Defender

Resolution No. 26-06-017, Budget Increase – Education Capital -$68,635.00 (Appropriate education capital funds to construct a secure entrance at Friendsville Elementary School.)

Attachments: - Amendment - FrES Secure Entrance - Resolution - FrES Secure Entrance - Memo - FrES Secure Entrance - Backup - FrES Secure Entrance

Resolution No. 26-06-018, Budget Increase – Education Capital -$49,400.00 (Appropriate education capital funds to improve and refinish flooring in the old locker bays at WBHS and HHS.)

Attachments: - Amendment - WBHS & HHS Flooring Improvements - Resolution - WBHS & HHS Floor Improvements - Memo - WBHS & HHS Flooring Improvements - Backup - WBHS & HHS Flooring Improvements

Resolution No. 26-06-019, Budget Increase - Education Capital -$32,680.00 (Appropriate education capital funds to install a guard shack and necessary utilities at ECCA.)

Attachments: - Amendment - ECCA Guard Shack - Resolution - ECCA Guard Shack - Memo - ECCA Guard Shack - Backup - ECCA Guard Shack

Resolution No. 26-06-020, Budget Increase - Central Services -$215,462.62 (Appropriate General County funds for the Interlocal Agreement to keep GSMNP open during the government shutdown.)

Attachments: - Amendment - GSMNP Interlocal Agreement - Resolution - GSMNP Interlocal Agreement - Memo - GSMNP Interlocal Agreement - Backup - GSMNP Interlocal Agreement

Resolution No. 26-06-021, Property Assessor - (Request approval for a three-year contract with TREPP, INC. for commercial appraisals and appeals software.)

Attachments: - Resolution - Property Assessor Multi-Year Agreement - Amendment No 1 - Property Assessor Multi-Year Agreement

Resolution No. 26-06-023, A Resolution to authorize and appropriate funds for an actuarial study of the cost associated with granting a hazardous duty supplemental benefit to certain public safety officers pursuant to Tennessee Code Annotated, Section 8-36-212.

Attachments: - Resolution - TCRS Hazardous Pay

FY 26-27 Tax Rate Resolution

Attachments: - FY26.27 Tax Levy Resolution Recommended - FY26.27 Tax Levy Exhibit Revenue Report - FY26.27 Tax Levy Exhibit Revenue Capital Report - Blount County Concurrence Letter - Tax Levy - Certified Tax Rate

FY 26-27 Appropriation Resolution

Attachments: - FY26.27 Appropriation Resolution Recommended - FY26.27 Appropriation Budget Exhibit Recommended - FY26.27 Appropriation Budget Exhibit Recommended Capital

FY 26-27 Capital Outlay Resolution

Attachments: - FY26.27 Resolution Capital Outlay Resolution Recommended - Capital Plan FY26.27

May 2026 Financial Reports (INFORMATION ONLY)

Attachments: - ARPA Utility Project Update May 2026 - ARPA Tracking 5.31.26 - May 2026 Expense Report - May 2026 Revenue Report - May Expense Report as of May 31, 2026 - May Revenue Report as of May 31, 2026 - U S Bank Report May 2026

ADJOURNMENT