Open Access. Powered by Scholars. Published by Universities.®
Social and Behavioral Sciences Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Publication Year
Articles 1 - 30 of 31
Full-Text Articles in Social and Behavioral Sciences
Hot Topic: The New Fund Balance (2012 Rev.), Kay Stegall
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.
Technical Bulletins: The New Governmental Auditor Independence Requirements: What Cities Need To Know, Dick Phebus
Technical Bulletins: The New Governmental Auditor Independence Requirements: What Cities Need To Know, Dick Phebus
MTAS Publications: Technical Bulletins
Tennessee has adopted the “Yellow Book” as guidance for auditors in conducting audits of local governments and every municipality is required to have an audit performed annually by an independent auditor.
Hot Topic: 1997-98 State Revenue Estimates, Ken Joines, Jim Leuty
Hot Topic: 1997-98 State Revenue Estimates, Ken Joines, Jim Leuty
MTAS Publications: Hot Topics
The Tennessee General Assembly adopted the state budget for fiscal year 1997-98 in late May.
Hot Topic: Legislature Makes Significant Changes To Drug Fund, Rex Barton
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: 1996-97 State Revenue Estimates, Ken Joines, Jim Leuty
Hot Topic: 1996-97 State Revenue Estimates, Ken Joines, Jim Leuty
MTAS Publications: Hot Topics
The Tennessee General Assembly adopted the state budget for fiscal year 1996-97 in late April.
Hot Topic: 1995-96 State Revenue Estimates, Ken Joines, Jim Leuty
Hot Topic: 1995-96 State Revenue Estimates, Ken Joines, Jim Leuty
MTAS Publications: Hot Topics
The Tennessee General Assembly adopted the state budget for fiscal year 1996 in late May.
Hot Topic: 1994-95 State Revenue Estimates, Ken Joines, Jim Leuty
Hot Topic: 1994-95 State Revenue Estimates, Ken Joines, Jim Leuty
MTAS Publications: Hot Topics
The Tennessee General Assembly adopted the state budget for fiscal year 1995 in late April.
Hot Topic: Laws Governing City Budgets Changed, Jim Leuty
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 §6-56-201 et seq.
Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major
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.
Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines
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.
Technical Bulletins: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines, Tom Brant
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: Improving Financial Responsibility Through Budget Amendment Control, Ken Joines, Tom Brant
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: Street Aid Fund - Separate Fund Requirement May Be Waived, Jim Leuty, Jerry Robinson, Ken Joines
Technical Bulletins: Street Aid Fund - Separate Fund Requirement May Be Waived, Jim Leuty, Jerry Robinson, Ken Joines
MTAS Publications: Technical Bulletins
This Technical Bulletin addresses Chapter 173 of the Public A c t s of 1985, which amended Tennessee Code Annotated 54-4-204 to allow the Comptroller of the Treasury to waive the requirement that street aid funds be accounted for in a separate fund.
Technical Bulletins: Estimates Of 1985-86 Intergovernmental Revenues For Cities, Ken Joines, Jim Leuty
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
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.
Technical Bulletins: Estimate Of 1984-85 State Shared Funds For Cities, Ken Joines
Technical Bulletins: Estimate Of 1984-85 State Shared Funds For Cities, Ken Joines
MTAS Publications: Technical Bulletins
A summary of what cities could expect to receive from the state shared taxes for the 1984-85 fiscal year.
Technical Bulletins: State-Shared Income Tax: Efforts To Insure Your City Receives Its Appropriate Share, Michael Tallent
Technical Bulletins: State-Shared Income Tax: Efforts To Insure Your City Receives Its Appropriate Share, Michael Tallent
MTAS Publications: Technical Bulletins
This Technical Bulletin discusses how a city can take steps to receive its appropriate share of the state-shared income tax. Included is a list of all local governments in Tennessee and their apportionment codes, as of February 20, 1984.
Technical Bulletins: Revenue Sharing Extended Three Years; Rs Handicapped Regulations Become Final, William Gary Head
Technical Bulletins: Revenue Sharing Extended Three Years; Rs Handicapped Regulations Become Final, William Gary Head
MTAS Publications: Technical Bulletins
This Technical Bulletin discusses key features of the Local Government Fiscal Assistance Amendments of 1983.
Technical Bulletins: Steady: A System Providing For The Direct Deposit Of State-Shared And State-Collected Taxes, Jim Leuty
MTAS Publications: Technical Bulletins
This Technical Bulletin provides information about STEADY (Shared Tax Earnings Automatic Deposit for You). STEADY involved the distribution of routinely allocated funds, such as State Sales Taxes, State Gasoline and Motor Fuel Taxes, State Gas Inspection Fees (Street and Transportation Funds), State Income Taxes, State Beer Taxes and T.V.A. Gross Receipts Taxes.
Technical Bulletins: Meeting The End-Of-Fiscal-Year Budget Crunch, E. W. Meisenhelder
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: Revenue Sharing Actual Use Report: Public Notice, Michael Tallent
Technical Bulletins: Revenue Sharing Actual Use Report: Public Notice, Michael Tallent
MTAS Publications: Technical Bulletins
This Technical Bulletin served as a reminder of the requirement for cities to publish a notice that their revenue sharing actual use report had been filed. The publication requirement was noted on Page 5 of the TN-2 form received by Tennessee cities. Included is a sample notice.
Technical Bulletins: Revised Estimates Of 1982-83 State-Shared Taxes, Ken Joines, Jim Leuty
Technical Bulletins: Revised Estimates Of 1982-83 State-Shared Taxes, Ken Joines, Jim Leuty
MTAS Publications: Technical Bulletins
This Technical Bulletin provides a revised estimate of the amount of money cities could expect to receive from state shared taxes for 1982-83. The previous estimate, from April 19, 1982, had factored in an expected upturn in the economy which did not materialize. In addition to the revised estimates, included is a copy of an article by Dr. Harry A. Green, executive director of TACIR, which gives an overview of the total revenue systems in Tennessee local government.
Technical Bulletins: Federal Revenue Sharing Actual Use Reports, Michael Tallent
Technical Bulletins: Federal Revenue Sharing Actual Use Reports, Michael Tallent
MTAS Publications: Technical Bulletins
During the week of October 12, 1981, the Bureau of the Census mailed each Tennessee municipality the form or forms for reporting that city's actual use of general revenue sharing funds and local tax data for fiscal year 1980-81, which include adjusted taxes and intergovernmental revenues. This Technical Bulletin includes a list of those forms and their functions.
Technical Bulletins: Requirements For Certificate Of Conformance In Financial Reporting, Mike Pentecost, Jim Leuty
Technical Bulletins: Requirements For Certificate Of Conformance In Financial Reporting, Mike Pentecost, Jim Leuty
MTAS Publications: Technical Bulletins
This Technical Bulletin provides information about the Certificate of Conformance in Financial Reporting Program. The Certificate of Conformance in Financial Reporting Program was begun by the Municipal Finance Officers Association (MFOA) in 1945 to emphasize its belief that every governmental unit should prepare and publish an easily understandable, comprehensive annual financial report (CAFR) covering all of its funds and financial transactions during the year.
Technical Bulletins: Suggested Budget Calendar For Small/Medium-Sized Cities, William R. Bailey
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: Estimate Of 1982-83 State Shared Funds For Cities, Ken Joines
Technical Bulletins: Estimate Of 1982-83 State Shared Funds For Cities, Ken Joines
MTAS Publications: Technical Bulletins
A summary of what cities were expected to receive from the state shared funds for the 1982-83 fiscal year.
Technical Bulletins: Update On Technical Report No. 2 - State Street Aid Fund: Proper And Improper Uses, Mtas
MTAS Publications: Technical Bulletins
William J. Haynes, Jr., Assistant Attorney General, issued Opinion No. 119 on May 22, 1975. Because of this opinion it now appears that a municipality may use State Street Aid revenue to pay the electric bills for street lighting. This was item No. 8 on the list of improper uses of State Street Aid Funds (MTAS's Technical Report No. 2).
Technical Bulletins: Estimates Of State-Shared Taxes, 1975-1976 Fiscal Year, Mtas
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.
Technical Bulletins: Revenue Sharing Data Corrections, Mtas
Technical Bulletins: Revenue Sharing Data Corrections, Mtas
MTAS Publications: Technical Bulletins
This bulletin was intended to offer practical advice to supplement the more general instructions that had been sent to each Tennessee municipality along with a revenue sharing data computation form (ORS Form 3233) in October 1973.
Technical Bulletins: Revenue Sharing: Wage Requirements, Mtas
Technical Bulletins: Revenue Sharing: Wage Requirements, Mtas
MTAS Publications: Technical Bulletins
This Technical Bulletin discusses the responsibility of city officials to make sure that Federal Revenue Sharing Funds in excess of 25% of total project cost spent for contractual work meet the requirements of the Davis-Bacon Act on prevailing wages. Included is a table of the prevailing wages which should hold for the balance of 1973 for highway construction in Tennessee.