Skip to Main Content


Local government officials for Tennessee’s counties, metropolitan governments, municipalities, and utility districts are statutorily required to adopt annual budgets.  The annual budget must be submitted to the Office of State and Local Finance for either filing, approval, or reporting.

The Office of State and Local Finance has statutory authority to prescribe forms and procedures for the preparation of annual budgets, to require local officials to file their adopted annual budgets, and to set the standards a local government's annual budget must meet for approval.