Municipalities
Checklist and Schedules
Ordinance
Please note, links to presentations used in each budget related video are provided below the following budget related videos:
Basic Revenue Estimating
Annual Budget Memorandum
Cover Letter
Budget Summary Schedule
Schedule of Outstanding Debt
Municipal Budget Ordinance
Links to Presentations from Budget Related Videos
Please note, links to presentations used in each cash flow forecasting video are provided below the following cash flow forecasting videos:
Cash Flow Forecast Schedule
Basic Cash Flow Estimating
Links to Presentations from Cash Flow Forecasting Videos
Cash Flow Management

A local government’s ability to track how much revenue is coming into the government and how much is going out is vital to its fiscal health. Local governments that rely heavily on property taxes will need larger cash reserves to fund governmental services until tax revenue is received. Prior to its adoption, the budget must contain adequate revenues along with cash on hand to fund the government throughout the year. In addition, local governments need to have plans in place if additional sources of liquidity either internally (interfund tax anticipation note “TAN”) or externally (bank issued TAN) prove to be necessary. [TCA § 9-21-801]
Forecasting Budgetary Amounts

Mechanisms for forecasting revenues and expenditures that consider economic trends and growth rates provide for reliable revenue estimates. Local governments that do not routinely forecast budgetary amounts may find revenues overstated and expenditures understated. [TCA § 9-21-403]
Budget Assistance and Information
Government Finance Officers Association (GFOA)
Municipal Technical Advisory Service (MTAS)
Tennessee Department of Education Office of Local Finance
Revenue and Economic Information
MTSU Business & Economic Research Center
Tennessee Comptroller of the Treasury Division of Property Assessments
Tennessee Department of Economic and Community Development
Tennessee Department of Revenue
UT Center for Business and Economic Research
Tennessee Laws, Rules and Regulations
Tennessee Code Annotated