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Hot Topic: The New Fund Balance (2012 Rev.), Kay Stegall

MTAS Publications: Hot Topics

GASB 54: Fund Balance Reporting and Governmental Fund Type Definitions raises several issues related to the way cities now define governmental funds. The implementation date is for periods beginning after June 15, 2010, which means FYE 6/30/11. Includes a fund balance policy and a sample minimum fund balance policy.

Hot Topic: The New Fund Balance (2011), Kay Stegall

MTAS Publications: Hot Topics

GASB 54: Fund Balance Reporting and Governmental Fund Type Definitions raises several issues related to the way cities now define governmental funds. The implementation date is for periods beginning after June 15, 2010, which means FYE 6/30/11. Includes a fund balance policy and a sample minimum fund balance policy.

Capital Asset Accounting System (2010), Al Major

MTAS Publications: Full Publications

This publication provides direction in accounting for and properly reporting assets in governmental funds.

Technical Bulletins: Gasb Statement 34, Al Major

MTAS Publications: Technical Bulletins

The results of GASB 34 affect the audit report primarily by requiring new disclosures, a new required supplementary data section, a narrative analysis of the audited financial statements and additional financial reports.

Capital Asset Accounting System (2007), Al Major

MTAS Publications: Full Publications

This publication provides direction in accounting for and properly reporting assets in governmental funds.

Gasb Statement No. 45, Ralph Cross

MTAS Publications: Full Publications

An overview of the new financial reporting standard issued by the Government Accounting Standards Board concerning postemployment benefits other than pensions.

Capital Asset Accounting System, Al Major

MTAS Publications: Full Publications

This publication provides direction in accounting for and properly reporting assets in governmental funds.

Capital Asset Accounting System, Al Major

MTAS Publications: Full Publications

This publication provides direction in accounting for and properly reporting assets in governmental funds.

Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major

MTAS Publications: Technical Bulletins

A complete work order system can enhance the financial manager’s control and accountability of any public works project.

Technical Bulletins: Gasb Statements Number 33 And 36, Al Major

MTAS Publications: Technical Bulletins

The focus of these statements is when and how to record revenue.

Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses the components of both financial management systems and work order systems, and the benefits of each.

General Fixed Asset Accounting, Dick Phebus

MTAS History

A MUNICIPALITY'S FIXED ASSETS are tangible assets bought or obtained through past transactions or events. They include buildings, equipment, improvements other than buildings, and land. In the private sector, these assets are generally referred to as property, plant, and equipment.

Municipal Budget Workshop, Mtas, The University Of Tennesse Center For Government Training

MTAS Publications: Full Publications

This manual provides an up-to-date look at the art of local government budgeting. In spite of the variety of local governments in Tennessee, general descriptions can be offered and analytical patterns discussed. The following topics are covered: why do we budget; the budget cycle; the budget process, including the interaction of the many role players in the process; the many purposes of budgeting; and resource constraints.

Technical Bulletins: Internal Control And Fiscal Compliance Questionnaire For Municipalities In Tennessee, Jim Leuty, Mike Pentecost

MTAS Publications: Technical Bulletins

The following questionnaire was designed by the State Comptroller's Office and is used by your independent auditor in evaluating the city's system each year. It is recommended that city personnel use the questionnaire to conduct a self-evaluation at various times during the year to help improve internal control and reduce audit exceptions.

Report No. 27

Accounting Procedures For State Street Aid Funds, William T. Chaffin

MTAS History

Public Chapter No. 1 of the 1953 General Assembly, effective July 1, 1953, grants to municipalities the proceeds of one cent of the state gasoline tax. The enabling act, however, restricts expenditures to street aid purposes and puts forth various requirements that municipalities must meet related to financial and accounting procedures.

Manual Of Accounts For Tennessee Municipalities, W. Harold Read, William R. Snodgrass

MTAS Publications: Full Publications

Proper municipal accounting is basic to efficient city administration. Hence, if good municipal government is to prevail, the accounting system must be so designed and operated as to produce the required fiscal information. For this reason the Municipal Technical Advisory Service is grateful for the opportunity to make available to municipal finance officers and other officials in Tennessee this publication, a "Manual of Accounts." The manual is the first of a series of important technical publications in this field; two others now in preparation are scheduled for publication within the coming year.