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City court judgments are not stayed during appeal

MTAS was asked whether the judgment of a city court is suspended pending appeal.

Ashburn, Melissa
Legal Opinion
Courts--Municipal
Courts
Public
07/27/2021
01/6/2009

Beer board authority to suspend or revoke beer permit

MTAS was asked whether the beer board has the authority to suspend or revoke a beer permit when an officer's actions are in question.

Ashburn, Melissa
Legal Opinion
Beer--Boards
Beer--Laws and regulations
Alcoholic beverages
Alcoholic beverages--Laws and regulations
Beer--Licenses and permits
Public
05/14/2021
03/23/2006

Implementing GASB 34

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

Darden, Don
General
Accounting--Fixed asset
Accounting
Accounting--Tennessee
Public
04/23/2021
07/8/2004

Capital improvement plan for the town of Atoka, Tennessee

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.

Downham, Chuck
Stegall, Kay
Report/Study
Budgets--Planning
Budgets--Capital--Tennessee
Budgets--Capital--Municipal
Finance--Investments and cash management
Finance--Administration
Atoka (Tenn)
Internal
04/17/2024
11/7/2023

Mayor has no authority to hire an attorney at city expense to defend him in a civil or criminal action

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

Hemsley, Sid
Legal Opinion
Personnel--Compensation
Mayor
Internal
05/7/2021
06/3/2004

Tennessee municipal benchmarking project FY2009

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.

Purcell, Melanie
Shults, Chris, Sumner, Seth
Report/Study
Performance measurement
Municipal government--Services
Municipal government--Administration
Athens (Tenn)
Bartlett (Tenn)
Brentwood (Tenn)
Chattanooga (Tenn)
Clarksville (Tenn)
Cleveland (Tenn)
Collierville (Tenn)
Franklin (Tenn)
Jackson (Tenn)
Kingsport (Tenn)
Public
06/7/2017
07/19/2010

Grant of a franchise to a water utility necessary for the utility to operate within the municipality

MTAS was asked whether the grant of a franchise to a water utility is necessary for the utility to operate within the municipality.

Shechter, Leslie
Legal Opinion
Utilities--Franchises
Franchises
Water--Laws and regulations
Internal
04/23/2021
12/4/1990

Confidentiality of business tax returns

MTAS was asked about the confidentiality of business tax returns.

Darden, Ron
General
Taxes--Businesses and professions
Taxes--Laws and regulations
Taxes--Tennessee
Internal
07/12/2021
09/9/2004

Can the city either prohibit or regulate blasting by a certain rock quarry?

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.

Hemsley, Sid
Legal Opinion
Noise control
Nuisances
Nuisances--Abatement
Internal
07/27/2021
09/3/1993

Ordinance increasing the pay for the office of aldermen of the city of Sparta, Tennessee

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

Ordinance
City councilmember
Municipal ordinances
Personnel--Compensation
Public
07/22/2021
08/2/2002
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