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Full-Text Articles in Social and Behavioral Sciences

Hot Topic: State-Shared Taxes And Appropriations (2012-2013) (Revised), Brad Harris Jul 2012

Hot Topic: State-Shared Taxes And Appropriations (2012-2013) (Revised), Brad Harris

MTAS Publications: Hot Topics

Based on economic projections for FY 2013, municipalities are expected to receive approximately $106.30 per capita for the fiscal year beginning July 1, 2012.


Hot Topic: State-Shared Taxes And Appropriations (2011-2012), Dick Phebus Apr 2011

Hot Topic: State-Shared Taxes And Appropriations (2011-2012), Dick Phebus

MTAS Publications: Hot Topics

Based on economic projections for FY 2012, municipalities are expected to receive approximately $104.93 per capita for the fiscal year beginning July 1, 2011.


Hot Topic: State Shared Taxes And Appropriations (2010-2011), Dick Phebus Jun 2010

Hot Topic: State Shared Taxes And Appropriations (2010-2011), Dick Phebus

MTAS Publications: Hot Topics

Based on economic projections for FY 2011, municipalities are expected to receive approximately $104.02 per capita for the fiscal year beginning July 1, 2010.


Hot Topic: State Shared Taxes And Appropriations (2009-2010), Dick Phebus Jun 2009

Hot Topic: State Shared Taxes And Appropriations (2009-2010), Dick Phebus

MTAS Publications: Hot Topics

Based on economic projections for FY 2010, municipalities are expected to receive approximately $102.47 per capita for the fiscal year beginning July 1, 2009.


Hot Topic: State Shared Taxes And Appropriations (2008-2009), Dick Phebus May 2008

Hot Topic: State Shared Taxes And Appropriations (2008-2009), Dick Phebus

MTAS Publications: Hot Topics

Based on revenue projections for FY 2008-2009, cities are expected to receive approximately $112.46 per capita for the fiscal year beginning July 1, 2008.


Technical Bulletins: Unemployment Insurance: Premium Paying Vs. Reimbursement, David Angerer Mar 2008

Technical Bulletins: Unemployment Insurance: Premium Paying Vs. Reimbursement, David Angerer

MTAS Publications: Technical Bulletins

Cities may designate themselves as either a "premium-paying" or a "reimbursement" employer; however, a municipality's choice has implications for its annual budget.


Technical Bulletins: Annual Reporting Requirements Of The State Division Of Local Finance, Al Major Aug 2007

Technical Bulletins: Annual Reporting Requirements Of The State Division Of Local Finance, Al Major

MTAS Publications: Technical Bulletins

Cities that issue short-term debt (notes) must annually submit their budgets to the Division of Local Finance for approval before the budget becomes official.


Hot Topic: 2003-2004 State Revenue Estimates, Dick Phebus Jun 2003

Hot Topic: 2003-2004 State Revenue Estimates, Dick Phebus

MTAS Publications: Hot Topics

The Tennessee General Assembly adopted the state budget for fiscal year 2003-2004; adopting revenue and spending bills that call for no new tax increases, but state shared revenues going back to cities and counties were cut by an estimated $35.5 million.


Budget Manual: An Mtas Guide For Municipal Budget Development And Execution, Margaret Norris Mar 2003

Budget Manual: An Mtas Guide For Municipal Budget Development And Execution, Margaret Norris

MTAS Publications: Full Publications

This manual gives a "big picture" look at budgets.


Technical Bulletins: Annual Reporting Requirements Of The State Division Of Local Finance, Al Major Oct 2002

Technical Bulletins: Annual Reporting Requirements Of The State Division Of Local Finance, Al Major

MTAS Publications: Technical Bulletins

Cities that issue short-term debt (notes) must annually submit their budgets to the DLF for approval before the budget becomes official.


Hot Topic: Legislature Makes Significant Changes To Drug Fund, Rex Barton Apr 1997

Hot Topic: Legislature Makes Significant Changes To Drug Fund, Rex Barton

MTAS Publications: Hot Topics

The Legislature recently made some significant modifications to state forfeiture laws and the expenditure of drug funds. Among the changes is a requirement that the local governing body approve a budget for the "drug fund." The new changes will become effective July 1, 1997.


Hot Topic: Laws Governing City Budgets Changed, Jim Leuty Mar 1994

Hot Topic: Laws Governing City Budgets Changed, Jim Leuty

MTAS Publications: Hot Topics

A city's ability to choose which budget law it follows was removed when the General Assembly passed Chapter 448, Public Acts of 1993, applying the general budget law to several additional cities. The general budget law, formally known as the Municipal Budget Law of 1982, is detailed in Tennessee Code Annotated ยง6-56-201 et seq.


Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines Aug 1992

Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information intended to help city councils and their individual members be more financially responsible. Included is a sample ordinance that establishes a requirement that any additional expenditures resulting from an amendment to a city's budget must be accompanied by a resolution identifying a corresponding increase in income and/or expenditure reduction.


Municipal Budget Workshop, Mtas, The University Of Tennesse Center For Government Training Jun 1990

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: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines, Tom Brant Jan 1988

Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines, Tom Brant

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information intended to help city councils and their individual members be more financially responsible. Included is a sample ordinance that establishes a requirement that any additional expenditures resulting from an amendment to a city's budget must be accompanied by a resolution identifying a corresponding increase in income and/or expenditure reduction.


Technical Bulletins: 1987-88 State Revenue Estimates, Federal Revenue Sharing & Local Sales Tax Outlook, Ken Joines, Jim Leuty Apr 1987

Technical Bulletins: 1987-88 State Revenue Estimates, Federal Revenue Sharing & Local Sales Tax Outlook, Ken Joines, Jim Leuty

MTAS Publications: Technical Bulletins

This Technical Bulletin provides the amount of state shared taxes that Tennessee cities were expected to receive for the fiscal year 1987-88. At the time this bulletin was published, the State General Assembly had not yet adjourned and the state budget had not been passed. Therefore, the per capita amounts presented in the bulletin were estimates only and subject to change.


Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines, Tom Brant Mar 1987

Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines, Tom Brant

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information intended to help city councils and their individual members be more financially responsible. Included is a sample ordinance that establishes a requirement that any additional expenditures resulting from an amendment to a city's budget must be accompanied by a resolution identifying a corresponding increase in income and/or expenditure reduction.


Technical Bulletins: Estimates Of 1985-86 Intergovernmental Revenues For Cities, Ken Joines, Jim Leuty Apr 1985

Technical Bulletins: Estimates Of 1985-86 Intergovernmental Revenues For Cities, Ken Joines, Jim Leuty

MTAS Publications: Technical Bulletins

A summary of what cities could expect to receive from intergovernmental revenues for the 1985-86 fiscal year.


Technical Bulletins: How To Survive Another Budget, Robert W. Freson Feb 1985

Technical Bulletins: How To Survive Another Budget, Robert W. Freson

MTAS Publications: Technical Bulletins

This Technical Bulletin describes various approaches - including strategic planning, privatization, and reducing costs - that cities can take to stretch available financial resources to meet the needs of their community.


Budget Manual For Tennessee Cities (1984), Michael Tallent, Robert W. Freson May 1984

Budget Manual For Tennessee Cities (1984), Michael Tallent, Robert W. Freson

MTAS Publications: Full Publications

This document was designed to assist in the preparation of the typical municipal budget and to provide a basic guideline for the municipal official in budget development.


Technical Bulletins: Meeting The End-Of-Fiscal-Year Budget Crunch, E. W. Meisenhelder Mar 1983

Technical Bulletins: Meeting The End-Of-Fiscal-Year Budget Crunch, E. W. Meisenhelder

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses three techniques that could be used to mitigate some of the adverse effects of economic recession on municipal budgets.


Technical Bulletins: Suggested Budget Calendar For Small/Medium-Sized Cities, William R. Bailey Apr 1981

Technical Bulletins: Suggested Budget Calendar For Small/Medium-Sized Cities, William R. Bailey

MTAS Publications: Technical Bulletins

This Technical Bulletin provides guidelines for what kind of budgetary schedule a small or medium-sized city might follow.


Technical Bulletins: Estimates Of State-Shared Taxes, 1975-1976 Fiscal Year, Mtas Jun 1975

Technical Bulletins: Estimates Of State-Shared Taxes, 1975-1976 Fiscal Year, Mtas

MTAS Publications: Technical Bulletins

To aid cities in preparing budget figures, MTAS Finance and Accounting Consultant Ken Joines compiled these estimates of state-shared taxes to be distributed to cities during the 1975-1976 fiscal year.