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Home » US Law » 2021 Tennessee Code » Title 6 - Cities and Towns » Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter

§ 6-22-122. Budget Estimate Submitted to Commissioners

The city manager shall, on or before May 15 of each year, submit to the board of commissioners an estimate of the expenditures and revenue of the city for the ensuing fiscal year. This estimate shall be compiled from detailed information obtained from the several departments on uniform blanks to be furnished by the city […]

§ 6-22-124. Appropriation Ordinance — Amendments

Upon receipt of the estimate provided for in § 6-22-122, the board of commissioners shall prepare a tentative appropriation ordinance. The appropriation ordinance for each fiscal year shall be finally adopted before the first day of the fiscal year. Amendments may be made to the original appropriations ordinance at any time during a current fiscal […]

§ 6-22-125. Reversion of Appropriations to General Fund

At the end of each year, all unencumbered balances or appropriations in the treasury shall revert to the general fund and be subject to further appropriations. Such balances shall be considered unencumbered only when the city manager shall certify in writing that the purposes for which they were appropriated have been completely accomplished and that […]

§ 6-22-126. Approval of Claims Against City

Except as by this charter or by law or ordinance otherwise provided, the finance director shall prescribe and regulate the manner of paying creditors, officers and employees of the city. The finance director shall audit all payrolls, accounts and claims against the city and certify thereon the balance as stated by the finance director, but […]

§ 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 […]

§ 6-22-128. 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 […]