FY2016 Budget Work

Laws, Comptroller and Local Policies, and Best Practices in the Budget Process

Executive Woody outlined for Budget Committee the overriding budgetary laws and practices for the Roane County budget adoption and management.

TCA 5-15-101 et al  County Budgeting Law of 1957

TCA 5-9-101 et al General appropriations laws

County has further adopted three (3) overall governing policies which guides budgeting and financial management:

Fund Balance Policy

Debt Management Policy

Capital Projects Policy

Further policies and legal resolutions include:

  • Annual appropriations resolution- which lists the three main policies noted above along with a host of other minor financial policies
  • Tax resolution- which sets the annual tax rates for the county
  • Non-profit resolution- which itemizes the funds granted to non-profits

Other supporting documents which are used to adopt the annual budget and/or are required by the Comptroller’s office are:

  • Operational Statement
  • Assessment of Property
  • Tax Levy

The county also publishes a Budget Reference Book which is a detailed budget with written descriptions of revenues, fund operations and services provided.

FY2016 Budget Committee and Commission Minutes

DateAgenda
03-16-15Funds 151, 152, 156
03-17-15Funds 171, 118, 300s
03-19-15Funds 116, 123, 118, 171
04-16-15Funds 131, 176
04-28-15Funds 101, 141
05-12-15Funds 101, 171-RCY, 264, 266, 357
05-14-15Funds 101, 118, 121, 141, 171-CHJ, 204
06-02-15Public Hearing & Budget Cmte meeting
06-02-15Commission Budget Worksession
07-13-15Commission minutes approving appropriations
09-14-15Commission minutes approving tax levy

 

Executive Summary #15d FY16 Budget (proposed)  as presented at Public Budget Hearing on June 2, 2015

2016 Budget Book :final