OUR FINANCE & ACCOUNTING CONSULTANTS: Ralph Cross (615) 532-4946 Emily Godwin (731) 425-4780 Brad Harris (423) 718-0797 Alan Major (865) 974-9821 Kay Stegall (731) 881-7058

FINANCE & Accounting

MTAS Resources

• 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 
• Internal Control Policy and Procedure Development Worksheet 
• Accounting and Finance-related Laws (Year-End Close and Internal Control State Laws)
• Pension ALERT! (Year-End Steps for Tennessee Cities)
• State-Shared Taxes
• 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
• Internal Control Policy and Procedure Development Worksheet Germantown Class
• Municipal Travel Policy
• Overtime and the Police
• Purchasing Guide for Tennessee Municipalities
• Sales Tax Revenue: How to Get your Fair Share

State Resources

• State Travel Regulations and Mileage Reimbursement (Rate is $.47 per mile)
• 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

• 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