MTAS was asked for help in estimating the life expectancy of buildings and equipment.

The Town of Atoka requested technical assistance from MTAS for the preparation and adoption of its first capital improvement plan. Utilizing a guideline and templates prepared in 2022 by MTAS, Chuck Downham, MTAS Management Consultant, and Kay Stegall, MTAS Finance and Accounting Consultant, initiated the plan preparation process with the Town Administrator and staff. An initial PPT presentation was provided to Town staff outlining the importance of a capital improvement plan and the process that would be followed in preparing a draft plan. Since this was the Town’s first capital improvement plan, it was decided to utilize a five-year planning period initially with the understanding the planning period could be expanded in future years based on long-term capital project needs of the municipality.

Following the kick-off meeting, department heads were given a Capital Needs Worksheet prepared in Excel to identify and prioritize capital projects within their respective department. The Capital Needs Worksheet provided essential information about each capital project including a description, justification, estimated capital cost, estimated operational costs, and prioritization. MTAS consultants worked closely with department heads to ensure completeness of documentation for each capital project including the preparation of detailed project descriptions and sound justifications for every project.

Each department head was requested to identify 3 to 5 capital projects for inclusion in the capital improvement plan for their respective department and to also provide a funding strategy including possible funding source(s) for each project. Each department head submitted their prioritized capital needs worksheets to assemble into a master worksheet containing all capital improvement requests. The master worksheet is organized by department and capital projects are presented in the priority requested by each department head. Data and information from each capital needs worksheet was transposed to the summary worksheet including description, estimated capital expense, estimated operating expense, implementation year, and funding sources.

Some department heads identified debt financing as a possible funding source for certain capital projects involving significant project cost. In order to provide decision-makers with a better understanding of current debt obligations through the planning period and beyond, MTAS consultants prepared a debt summary statement as part of the capital improvement plan summary worksheet. A review of the Town’s adopted debt management policy was also performed and it was recommended the Town consider reevaluating and updating their debt management policy given future capital project needs as identified in the capital improvement plan.

A sample resolution was prepared for consideration by the governing body containing a capital improvement plan policy outlining the process for preparing, adopting, amending and implementing a capital improvement plan. MTAS staff also prepared a draft resolution to adopt the capital improvement plan with the summary worksheet serving as an exhibit to the resolution.

MTAS was asked whether the mayor can hire counsel at city's expense to defend certain actions regarding his compensation.

FY2009 annual report to compare the relative cost, efficiency and effectiveness of a set of municipal services by using a collaborative approach with the participating cities, and to set standards and identify "best practices" in municipal government for use and comparison by all Tennessee cities. Per capita average costs of providing police, fire and residential refuse services are presented.

MTAS was asked about the confidentiality of business tax returns.

MTAS was asked whether the City can either prohibit or regulate blasting by a certain rock quarry for the purpose of preventing damage to houses within the vicinity of the quarry.

An ordinance to increase the pay of Aldermen in the City of Sparta.

MTAS was asked about testing under reasonable suspicion and grounds for termination of an employee in a safety sensitive position who is abusing his prescription for hydrocodone by crushing and snorting it.

Twelve cities in Tennessee were surveyed regarding employees who deploy on military leave and whether or not they accrue benefits while gone. Those surveyed were also asked about School Crossing Guards and what benefits, if any are available to them.

MTAS was asked for a review of options about continuing library service after the expiration of a sales tax agreement.