Title
Financial Structure of County Government
Financial Management under the General Law
Budgeting under General Law
Charitable Contributions
Accounting under General Law
Investment of County Funds
Financial Management under General Laws with Local Option Application
Local Option Budgeting Law of 1993
County Financial Management System of 1981
Fiscal Control Acts of 1957
Financial Management Under Private Acts
Financial Management of Fee Offices
Local Government Modernization Act of 2005
Bank Accounts
Disbursement Warrants
County Bank Accounts
County Officials Bank Accounts
County Mayor - Disbursement Warrants
Bank Account for Property Tax Collections
Highway Department Disbursement Warrants
Sheriff’s Confidential Bank Account
Schools Disbursement Warrants
Disbursement Warrants under Fiscal Control Acts of 1957
Disbursement Warrants under Financial Management System of 1981
Optional Checking System
Credit Cards
Disposition of Surplus County Property
Auditing
Internal Controls
GASB 34
Capital Assets
Capitalization Thresholds
Depreciation Methods and Rates
Procedures to Identify Existing Capital Assets and Infrastructure
Methods to Determine Historical Costs or Estimated Historical Costs
Procedures to Tag and Track Movable Assets
Procedures to Maintain Capital Assets Records on a Current Basis
Procedures for Recording New/Donated/Transferred/Disposed of Assets
Identify Available Software to Account for Capital Assets
Infrastructure
Roads
Right-of-ways and Other Easements
Bridges
Modified Approach to Reporting Infrastructure
Leave, Sick and Compensatory Time Liability Reporting
Outstanding Long-term Debt Reporting
Internal Service Fund Reporting
Management Discussion and Analysis
Staying in Compliance with GASB Statement 34
GASB 54
Operating Budgets
Basic Principles of Budgeting
Budget Process and Approaches
Chart of Accounts
Budget Planning
Required and Optional Services
Key Budgeting Issues
Maintenance of Effort
Education MOE
Education Maintenance of Effort Tests
Sheriff/Law Enforcement MOE
Highways MOE
Election Commission MOE
Public Library MOE
Recurring Revenues and Expenditures
Three-Star Program
Budget Development
Budgeting Formula, Fund Balances, Revenues and Expenditures
Use of Fund Balances
Estimating Revenues
Estimating Expenditures
Factors When Developing Budget
Balancing Budget with Property Tax
Budget Adoption
Continuation Budgets
Budget Management
Amendments
Allotments and Impoundments
Operating Budget Resource Materials
County Budget Laws
Department Budget by Object Code
Budget Calendar
Sample Budget Handbook
Sample Newspaper Notice
Requirements for an Adopted Budget
Appropriation Resolution
Tax Levy Resolution
Non-profit Resolution
General Budget Preparation Form
Budget Preparation Form/Personnel
Summary by Fund Account
Estimated Revenues from Current Property Taxes
Maintenance of Effort Test
Highway Certification Form
Basic Formula
Assessment Summary
Estimating Actual Property Tax Collections
Calculation of Property Tax Estimate
Fund Balance Policy Example
Capital Budgets
What is a Capital Improvements Plan?
Definitions for Capital Budgets
Advantages of a Capital Improvements Plan (CIP)
Disadvantages of a Capital Improvements Plan (CIP)
Legal Authority for a Capital Improvements Plan (CIP)
Reasons for a Capital Improvements Plan (CIP)
Factors Creating the Need for a Capital Improvements Plan (CIP)
The CIP Cycle
Basic Steps of Establishing a CIP and Policy Considerations
CIP Steps 1 - 5
CIP Steps 6 -10
CIP Steps 11-16
Summary of Steps to Establish a CIP and Policy Considerations
Budgeting and Accounting for Capital Improvements
Flow of Money
Capital Accounting by Sub-Funds
Encumbrances
Accounting Procedures for Capital Improvement Projects
Capital Funding Sources and Debt Financing
Bonds Issued Under Local Government Public Obligations Act of 1986
General Obligation (G.O.) Bonds
Capital Outlay (C.O.) Notes
Bond Anticipation Notes
Revenue Bonds
Refunding Bonds - General Obligation and Revenue
Grant Anticipation Notes
Tax (Revenue) Anticipation Notes
School Bonds
Tennessee Local Development Authority Loans
Economic Development Bonds
Industrial Development Corporations
Industrial Building Bond Act of 1955
Industrial Building Revenue Bond Act
Federal Loans
Lease/Purchase Agreements
Other Bonds
Capital Construction Management
Construction Manager/Owner’s Representative
Project Budget
Debt Management
Terminology, Theories, Philosophy and Beliefs
Terminology
Basic Debt Practices and Beliefs
Accounting Theory/Philosophy-Matching Principle
Debt Percentage and Interest Rate Mixture Spectrums
Accounting for Debt
Budgets
Fund Structure
Debt Service Accounting Relationship
Unfunded Pension or Other Post Employment Benefits (OPEB)
Legal Authority Guidance
Accounting Posting for the Receipt of Borrowed Funds
Posting a Budget for Borrowed Funds and Annual Appropriations
Managing Your County's Debt
Develop a Capital Projects Improvement Plan and Budget
Develop a Multi-Year Debt Budget
Determine Your Current Debt Position -Statistics and Ratios
Find Out your Debt Rating
Establish a Debt Service Payment Calendar
Data for Debt Management Plan
Inventory and Insurance Schedules
GASB34 in Debt Management
GASB 54 Statement
Annual Audits
Issuance Documents
Prior Budgets and Audits
Selling the Project and Borrowing Money
Selling the Project
Local Government Obligations Acts of 1986 and Title 49 Education
Special Consideration on School Debt, T.C.A. § 49-3-1005
How to Borrow the Money
Tax Exempt Debt
Comptroller's Office Filing
Issuance of Notes
Inter-Fund Capital Outlay Note
Capital Leases
Issuance of Bonds (General Obligation Bonds) and Loan Agreements
Borrowing in the Bond Market or from a Loan Pool
Financial Advisor
Underwriter
Bond Sales
Loans
Time Frame for Receiving Monies
Cost Associated with Bonds and Loans
Summary of Steps in Issuing Debt
Policies and Committee Considerations
Fixed Asset Policy
Capital Improvement Plan/Budget
Fund Balance Policy
Debt Management Policy
Capital Projects Committee
Debt Committee
Recommended Best Practices