§ 6-22-128. Certification of Availability of Funds to Meet Contract Obligations
No contract, agreement, or other obligation involving the expenditure of money shall be entered into, nor shall any ordinance, resolution or order for the expenditure of money be passed by the board of commissioners or be authorized by any officer of the city, unless the finance director shall first certify to the board or the […]
§ 6-22-129. Emergency Expenditures
No contract liability shall be incurred without previous authority of law or ordinance, but the board of commissioners may, by ordinance, empower the proper officials to pay out money or incur contract liability for the city for the necessary preservation of the city’s credit, or in other extreme emergency, under such restrictions as may be […]
§ 6-22-130. Annual Operating Budget — Publication — Budgetary Comparison
Notwithstanding any other law to the contrary, the governing body shall publish the annual operating budget and budgetary comparisons of the proposed budget with the prior year’s actual figures and the current year’s estimated figures, which information shall include the following: Revenues and expenditures for the following governmental funds: general, streets/public works, general purpose school […]
§ 6-22-127. Issuance of Warrants
Subject to § 6-22-126, warrants shall be issued by the finance director. Each warrant shall specify the particular departmental fund against which it is drawn and shall be payable out of no other fund. Any officer or employee in the finance director’s office may be designated by such finance director to draw warrants with the […]
§ 6-22-116. License Taxes
License taxes may be imposed by ordinance upon any and all privileges, businesses, occupations, vocations, pursuits, or callings, or any class or classes thereof, now or hereafter subject to such taxation under the laws of Tennessee, and a separate license tax may be imposed for each place of business conducted or maintained by the same […]
§ 6-22-117. Accounting System
The finance director, with the approval of the city manager, shall cause an efficient system of accounting for the city to be installed and maintained.
§ 6-22-118. Fiscal Forms
The finance director shall cause all forms used in connection with either the receipt or disbursement of city funds to be numbered consecutively, and shall account for all spoiled or unused forms.
§ 6-22-119. Appointment and Duties of Treasurer
The city manager shall appoint a treasurer. It is the duty of the treasurer to collect, receive and receipt for the taxes and all other revenue and bonds of the city, and the proceeds of its bond issues, and to disburse the same. The city manager may appoint the recorder as treasurer.
§ 6-22-120. Depositories of Municipal Funds
The board, at a regular meeting, shall adopt a resolution to contract with a bank or banks making the best proposal to become the depository of municipal funds. Before entering into a contract under subdivision (a)(1), the treasurer or an officer appointed by the treasurer shall review and analyze the proposals from the banks and […]
§ 6-22-121. Budget Commissioner — Fiscal Year
The city manager shall be budget commissioner. The fiscal year of the city shall begin on July 1, unless otherwise provided by ordinance.