Abstract: TACIR recommends that authority over specific line items within school budgets remain with the elected school boards. Tennessee's school budgeting process, where local legislative bodies rather than independent school districts raise taxes to fund school systems, is unlike the majority of other states and provides greater oversight. Local legislative bodies cannot alter or revise specific budget line items, but have complete control over the budget total, and have several ways to learn about and question school expenditures before approving the budget.