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Full-Text Articles in Public Administration
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.
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 ยง6-56-201 et seq.