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Finance and Accounting

Check this page for information on finance, accounting, and budgeting in city government. Selected resources from MTAS, the Comptroller, other state and federal websites and various associations are linked here.

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Contact Us
Ralph Cross, Finance and Accounting Consultant | 615.532.4946
Emily Godwin, Finance and Accounting Consultant | 731.425.4780
Brad Harris, Finance and Accounting Consultant | 423.718.0797
Alan Major, Finance and Accounting Consultant | 865.974.9821
Kay Stegall, Finance and Accounting Program Manager | 731.881.7058



MTAS Resources
2017/18 State Shared Revenue Projection
New Tax Abatement Disclosure Requirement for 6/30/2017 Financials - GASB Reporting Standard
Resolution to Adopt Internal Control Manual
Sample City Internal Control Manual with Organizational Charts
Internal Control Toolkit with Questionnaires
Internal Control - Organizational Charts - Newer Excel Version
Internal Control - Organizational Chart - Older Excel Version
Organizational Charts for CARS Reporting - PowerPoint
Organizational Charts for CARS Reporting - pdf file
Internal Control Policy and Procedure Development Worksheet - This was developed to assist cities in developing internal control policies and procedures in accordance with minimum state requirements and best practices.
Internal Control Policy and Procedure Development Worksheet - This was developed to assist cities in developing internal control policies and procedures in accordance with minimum state requirements and best practices.
Internal Control Policy and Procedure Development Worksheet Germantown Class - This worksheet was developed to assist cities with the development of internal control policies and procedures in order to comply with minimum requirements and best practices.
Accounting and Finance-related laws - Year-End Close and Internal Control State Laws
Pension ALERT! - Year-End Steps for Tennessee Cities
Standard Municipal Chart of Accounts with Pension Updates - Correction of duplicate liability account numbers
Certified Municipal Finance Officer Program
Purchasing Law of 1983 and Update of General Purchasing Laws - (presented at TAMCAR 2013 Fall Conference)
Changes in Federal and State Lodging Reimbursement Rates for Travel
Drug Fund Class Flowchart (2006)
Federal Mileage Rates - Effective January 1, 2015
How Any City Can Conduct a Utility Rate Study and Successfully Increase Rates
In-Lieu-of Tax Payment Calculator
Municipal Travel Policy
Overtime and the Police
Purchasing Guide for Tennessee Municipalities
Sales Tax Revenue: How to Get your Fair Share
State Travel Regulations and Mileage Reimbursement - (Rate is $.47 per mile)

State Resources
Revised Local Government Audit Manual - State Comptroller's Office of Local Government Audit issued revised audit manual. This is the guidance that all independent auditors must use when performing municipal audits.
Comptroller of the Treasury, Tennessee
Division of Local Government Audit
Local Government Audit Manual
Office of State and Local Finance
Division of Property Assessments
Property Tax Freeze Program
Property Tax Relief
Directory of State Departments
TN Department of Finance and Administration
State Travel Regulations
TN Central Procurement Office
Tennessee SmartShop - State Contracts
Department of Labor and Workforce Development
Department of Revenue
Business Tax
Department of Treasury
Comptroller's Office requests assistance from CPAs to audit pension census data in FY 2015 - (May 15, 2014)

Federal Resources
Bureau of Labor Statistics - Consumer Price Index
Internal Revenue Service
U.S. General Services Administration - CONUS Per Diem Rates

Associations
Tennessee Government Finance Officer Association
Government Finance Officers Association (GFOA)
Government Accounting Standards Board (GASB)
Committee on Sponsoring Organizations (COSO) Internal Control Standards
Government Accountability Office (GAO) - (Government audit standards, Yellow Book)
American Institute of Certified Public Accountants (AICPA)
Association of Government Accountants (AGA)
Tennessee Association of Municipal Clerks and Recorders (TAMCAR)
National Institute of Public Procurement (NIGP)
Tennessee Association of Public Purchasing (TAPP)
Association of Certified Fraud Examiners (ACFE)
Chattanooga Area Chapter of the ACFE
ACFE Knoxville Chapter #138
Middle Tennessee Chapter ACFE
ACFE Mid-South Chapter


MTAS: Promoting better city government through direct assistance to city officials and their associations