6-2-103 - Annual operating budget and budgetary comparisons Publication.
6-2-103. Annual operating budget and budgetary comparisons Publication.
(a) Notwithstanding the provisions of any other law to the contrary, the governing body shall publish the annual operating budget and budgetary comparisons of the proposed budget with the prior year's actual figures and the current year's estimated figures, which information shall include the following:
(1) Revenues and expenditures for the following governmental funds: general, streets/public works, general purpose school and debt service;
(2) Revenues for each fund shall be listed separately by local taxes, state of Tennessee, federal government and other sources;
(3) Expenditures for each fund shall be listed separately by salaries and other costs;
(4) Beginning and ending fund balances shall be shown for each fund; and
(5) The number of full-time equivalent employee positions shall be shown for each fund.
(b) The publication shall be in a newspaper of general circulation and shall be published not less than ten (10) days prior to the meeting where the governing body will consider final passage of the budget.
[Acts 1991, ch. 484, § 8; 1992, ch. 760, § 2.]