Open Access. Powered by Scholars. Published by Universities.®

Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 30 of 32

Full-Text Articles in Social and Behavioral Sciences

Technical Bulletins: State Tax Rate On Utility Sales To Manufacturers (2012), Al Major Nov 2012

Technical Bulletins: State Tax Rate On Utility Sales To Manufacturers (2012), Al Major

MTAS Publications: Technical Bulletins

State law limits both state and local sales taxes on water, gas, electricity, and other energy sources used by manufacturers. Your city needs to ensure that your utility billing system reflects these different rates. The streamlined sales tax act is scheduled to take effect on July 1, 2013.


Finding Money (2012), Sharon Rollins Oct 2012

Finding Money (2012), Sharon Rollins

MTAS Publications: Full Publications

This guide provides an overview of various financing programs available to Tennessee's local governments for water, wastewater, solid waste, and other project needs.


Finding Money For Municipal Water, Wastewater And Solid Waste Projects In Tennessee (2011), Sharon Rollins Dec 2011

Finding Money For Municipal Water, Wastewater And Solid Waste Projects In Tennessee (2011), Sharon Rollins

MTAS Publications: Full Publications

This guide provides an overview of various financing programs available to Tennessee's local governments for water, wastewater, solid waste, and other project needs.


Utility Manual (2011), Bill Young, Steve Wyatt Apr 2011

Utility Manual (2011), Bill Young, Steve Wyatt

MTAS Publications: Full Publications

The purpose of this manual is to provide cities with a better understanding of funding water and sewer utility operations.


Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2010), Ron Darden Oct 2010

Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2010), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $26.08 per capita.


Technical Bulletins: Requirements For Non-Metered Water Usage (2010), Al Major May 2010

Technical Bulletins: Requirements For Non-Metered Water Usage (2010), Al Major

MTAS Publications: Technical Bulletins

Recent changes in state law have mandated that all city-owned water systems that experience water loss must measure and account for it by predetermined categories.


Finding Money For Municipal Water, Wastewater And Solid Waste Projects In Tennessee (2010), Sharon Rollins Jan 2010

Finding Money For Municipal Water, Wastewater And Solid Waste Projects In Tennessee (2010), Sharon Rollins

MTAS Publications: Full Publications

This guide provides an overview of various financing programs available to Tennessee's local governments for water, wastewater, solid waste, and other project needs.


Finding Money For Municipal Water, Wastewater And Solid Waste Projects In Tennessee (2008), Sharon Rollins Aug 2008

Finding Money For Municipal Water, Wastewater And Solid Waste Projects In Tennessee (2008), Sharon Rollins

MTAS Publications: Full Publications

This guide provides an overview of various financing programs available to Tennessee's local governments for water, wastewater, solid waste, and other project needs.


Reducing Health Insurance Costs In Tennessee Cities, Don Darden Sep 2007

Reducing Health Insurance Costs In Tennessee Cities, Don Darden

MTAS Publications: Full Publications

The best way for cities to affect health insurance cost favorably is to do a better job managing their existing programs and using all of the resources available.


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.


Finding Money For Municipal Water, Wastewater, And Solid Waste Projects In Tennessee, Sharon Rollins Jul 2007

Finding Money For Municipal Water, Wastewater, And Solid Waste Projects In Tennessee, Sharon Rollins

MTAS Publications: Full Publications

This guide provides an overview of various financing programs available to Tennessee's local governments for water, wastewater, solid waste, and other project needs.


Technical Bulletins: Safetea-Lu Transportation Funding For Tennessee Cities, Don Darden Apr 2007

Technical Bulletins: Safetea-Lu Transportation Funding For Tennessee Cities, Don Darden

MTAS Publications: Technical Bulletins

Cities may receive a share of these funds for needed transportation projects by participating in the planning process that identifies transportation needs and allocates project funds.


Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2007), Ron Darden Mar 2007

Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2007), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $28.49 per capita.


Gasb Statement No. 45, Ralph Cross Mar 2007

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.


Reducing Health Insurance Costs In Tennessee Cities 2007, Don Darden Feb 2007

Reducing Health Insurance Costs In Tennessee Cities 2007, Don Darden

MTAS Publications: Full Publications

The best way for cities to affect health insurance cost favorably is to do a better job managing their existing programs and using all of the resources available.


Utility Manual (2006), Bill Young Oct 2006

Utility Manual (2006), Bill Young

MTAS Publications: Full Publications

The purpose of this manual is to provide cities with a better understanding of funding water and sewer utility operations.


Finding Money For Municipal Water, Wastewater, And Solid Waste Projects In Tennessee, Sharon Rollins Apr 2006

Finding Money For Municipal Water, Wastewater, And Solid Waste Projects In Tennessee, Sharon Rollins

MTAS Publications: Full Publications

This guide provides an overview of various financing programs available to Tennessee's local governments for water, wastewater, solid waste, and other project needs.


Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden Jul 2005

Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature has authorized the state to distribute a portion of proceeds from the state gasoline and motor vehicle fuel tax to incorporated cities and towns to use for maintaining and improving municipal streets.


Street Improvement Funding For Tennessee Cities, Ron Darden Mar 2004

Street Improvement Funding For Tennessee Cities, Ron Darden

MTAS Publications: Full Publications

This report discusses street projects available for Tennessee cities, the transportation planning process for cities, transportation programs that may assist cities, and participation in a Metropolitan Planning Organization.


Street Improvement Funding For Tennessee Cities, Ron Darden Aug 2003

Street Improvement Funding For Tennessee Cities, Ron Darden

MTAS Publications: Full Publications

This report discusses street projects available for Tennessee cities, the transportation planning process for cities, transportation programs that may assist cities, and participation in a Metropolitan Planning Organization (MPO).


Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major Mar 2003

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.


Finding Money For Municipal Water, Wastewater, And Solid Waste Projects In Tennessee, Sharon Rollins Feb 2003

Finding Money For Municipal Water, Wastewater, And Solid Waste Projects In Tennessee, Sharon Rollins

MTAS Publications: Full Publications

This guide provides an overview of various financing programs available to Tennessee's local governments for water, wastewater, solid waste, and other project needs.


Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden Jan 2003

Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature has authorized the state to distribute a portion of proceeds from the state gasoline and motor vehicle fuel tax to incorporated cities and towns to use for maintaining and improving municipal streets.


Technical Bulletins: Gasb Statements Number 33 And 36, Al Major Sep 2002

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.


Utility Manual, Bill Young May 2002

Utility Manual, Bill Young

MTAS Publications: Full Publications

The purpose of this manual is to provide cities with a better understanding of funding water and sewer utility operations.


General Fixed Asset Accounting, Dick Phebus Sep 1992

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 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: 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.


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: Internal Control And Fiscal Compliance Questionnaire For Municipalities In Tennessee, Jim Leuty, Mike Pentecost Dec 1981

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