Dickson County Schools Financial Report Shows Spending Below Midyear Budget Pace

Dickson, TN — Dickson County Schools’ finances remain on a stable trajectory midway through the fiscal year, according to second-quarter financial reports presented to county commissioners.

During the Feb. 2, 2026 work session of the Dickson County Commission, school system finance staff presented quarterly reports covering the period from July 1 through Dec. 31, providing an update on revenues and expenditures across all major school funds.

The reports show that overall spending remains below the midyear budget pace, a common and generally positive indicator of fiscal control.

General Purpose School Fund Below Spending Midpoint

The General Purpose School Fund—the primary operating fund for Dickson County Schools—showed revenues at 52 percent of the annual budget, while expenditures stood at 42 percent.

Officials explained that this reflects normal budget timing, with some expenditures occurring later in the fiscal year. The figures suggest the district is operating within its means and has not front loaded spending during the first half of the year.

Commissioners raised no concerns during the discussion, and the report was forwarded to the regular session for formal approval.

Federal funds reflect reimbursement structure

The report also reviewed the Federal Projects Fund, which includes money tied to specific programs and grants.

Federal revenues were reported at 35 percent, while expenditures were slightly higher at 37 percent. School officials noted that this difference is expected because federal education funding operates on a reimbursement basis: the district spends funds first and then requests reimbursement from the state or federal government.

Because of that structure, expenditures often temporarily outpace revenue during parts of the year without indicating a budget issue.

Nutrition fund shows expected timing gap

The School Nutrition Fund showed revenues at 33 percent and expenditures at 52 percent. Officials attributed the gap to a lag in reimbursements from the U.S. Department of Agriculture, which typically runs about two months behind.

School nutrition programs must continue operating daily regardless of reimbursement timing, requiring expenditures to occur before federal payments are received.

Capital projects also reviewed

The quarterly report included the Capital Projects Fund, though no concerns or irregularities were raised during the presentation. Commissioners did not engage in extended discussion on capital spending during the work session.

Oversight continues at county level

While school finances are overseen by the Board of Education, quarterly presentations to the County Commission provide an additional layer of public transparency, particularly because county funding makes up a significant portion of the school system’s operating budget.

The financial reports were approved for placement on the agenda of the County Commission’s Feb. 17 regular meeting, where they are expected to receive final approval without controversy.