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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

Johnson City senior citizens center study

MTAS was asked to study the operations of the Johnson City Senior Citizens Center.

Hardy, Pat
Report/Study
Senior citizens
Elder care
Internal
07/8/2021
04/30/2008

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

New statutory requirements for meetings of municipal governing bodies

The 113th General Assembly amended the Tennessee Open Meetings Act with two separate public chapters that will impact your municipality. Those public chapters are Public Chapter 213, Acts of 2023 (requires meeting agendas for meetings of the local legislative body to be made available 48 hours prior to the meeting), and Public Chapter 300, Acts of 2023 (requires a public comment period at each public meeting). The summary and comments on both are found in the attached document.

Hodge, Elisha
Ashburn, Melissa; O'Hara, Stephanie Allen
General
Open meetings--Laws and regulations--Tennessee
Meetings--Planning and management
Public
06/1/2023
06/1/2023

2002-2003 State Revenue Estimates

The Tennessee General Assembly adopted the state budget for fiscal year 2002-2003. Based on this budget, cities can expect to receive the following revenues.

Phebus, Dick
General
Finance
Revenue sources
Tax collection
Internal
04/22/2020
07/11/2002

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

Ordinance to increase the fee paid to Milan Public Utilities for the collection of solid waste fees

An ordinance to increase the fee paid to Milan Public Utilities for the collection of solid waste fees each July 1 from 2024 onward, by the rate of inflation as measured by the Consumer Price Index.

Deem, Dana
Ordinance
Solid waste--Collection--Rates and charges
Solid waste--Municipal ordinances
Public
05/8/2024
05/1/2024

Town's municipal code provision requires employees running for political office to resign their office or position

MTAS was asked whether a town's Municipal Code provision that requires employees running for political office to resign their office or position is constitutional.

Shechter, Leslie
Legal Opinion
Elections
Personnel--Laws and regulations
Internal
06/16/2021
10/12/1993

Vote to increase commissioners' salaries

MTAS was asked whether commissioners may vote themselves an increase in salary.

Darden, Ron
General
Personnel--Compensation
Personnel--Compensation--Laws and regulations
City council
Internal
05/12/2021
10/26/2010
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