5-12-109 - County governing body action on budget. - Tennessee Statutes

5-12-109. County governing body action on budget.

(a)  (1)  The budget committee shall present the budget to the county governing body at the regular July session each year or at a special session called for this purpose during the month of July.

     (2)  The proposed budget shall be accompanied by a budget message explaining the financial program and outlining the services, work and activities to be financed by the proposed budget and a brief discussion of the means proposed for financing the expenditure program set forth in the budget.

     (3)  With the proposed budget, the budget committee shall deliver to the county governing body a budget appropriation resolution and a tax levy resolution.

(b)  (1)  The county governing body may alter or revise the proposed budget except as to provision for debt service requirements and for other expenditures required by law, but the county governing body shall finally adopt a budget not later than the third Monday in July.

     (2)  Pending such final adoption, the director of accounts and budgets is hereby authorized to make temporary allotments for expenditures for essential county services, in amounts not in excess of the comparable allotment for an average quarter of the preceding fiscal year.

(c)  The budget, the appropriation resolution, and the tax levy resolution, as adopted, shall be spread upon the minutes of the county governing body.

[Acts 1957, ch. 291, § 9; T.C.A., § 5-1209.]