The process of closing the books for the year is just that, a process. It is an ongoing process. To efficiently close the books by the end of August, the books should be kept current and accurate. In other words, monthly reconciliations are a crucial part of the year-end close, because much less research and work will be required if errors, adjustments and routine items are reconciled monthly. It makes the year-end process much less time consuming.

This document should be a general guideline as every city will have different processes and general ledger accounts. This guide is simply a tool to facilitate the process and provide a systematic approach. The process must be repeated for every fund.

This guide also includes an accompanying “Fiscal Year-End Checklist for Closing and Annual Audit” spreadsheet linked below. 

This ordinance establishes the Mayor as the Chief Executive Officer of a city, outlining their duties related to the supervision of city affairs.

A summary outline for establishing a code enforcement function in smaller municipalities. A more formal program will be developed in the future based on this outline.

An ordinance to amend the personnel policies and procedures of a city by revising section 14.04 and the second (2nd) paragraph of section 5.07; relating to the hours of work of police department employees and the granting of overtime for employees covered by FLSA, respectively.

The question of whether a municipal official can simultaneously hold another governmental office arises frequently. Similarly, questions often arise regarding whether an individual can simultaneously hold a municipal office and another position of employment. Several sources of law must be considered when these types of questions arise: the Tennessee Constitution, statutes, charter provisions, municipal code provisions, ethics provisions, personnel regulations, the common-law prohibition against an individual serving in incompatible offices, and the common-law conflict-of-interest principle.