Tennessee Code Annotated
Tenn. Code Ann. § 5-12-106 (2026)
Budget estimates
✓ current as of May 2026
- (a) The county highway commissioners or superintendent shall, in accordance with a timeline provided for in § 5-12-105, file with the director of accounts and budgets an itemized statement of the funds estimated to be required for the county road program for the ensuing fiscal year and for the construction, operation, repair and maintenance of the county road system and for the general administration of the highway department, together with an estimate of the highway and road funds expected to be received during such fiscal year.
- (b) The county board of education, after preparing its annual budget as now provided by law, shall file such budget with the director of accounts and budgets for inclusion in the complete budget document to be presented to the budget committee.
- (c) The county mayor, in accordance with a timeline provided for in § 5-12-105, shall file with the director of accounts and budgets an itemized statement of the amounts that the county mayor estimates are necessary to be expended from the county general fund, the debt service funds and from all other funds, excluding highway funds, school funds, and funds derived from the sale of bonds, together with an estimate of the revenue to be received during the next fiscal year.
- (d) Each of the other operating departments, institutions, offices and agencies shall file with the director of accounts and budgets in accordance with a timeline provided for in § 5-12-105 a detailed estimate of its requirements for expenditures from the county's funds for the ensuing fiscal year, together with an estimate of any county revenues to be received by such agency, office or department.
- (e) The director of accounts and budgets shall file a consolidated budget document with the budget committee showing an itemized statement of the amounts estimated by the various departments and officials to be required for the efficient operation of the county government from the county general fund, the debt service funds, highway funds, school funds and all other funds, together with an estimate of the revenues estimated to be received by each of the funds during the next fiscal year and an estimate of the unencumbered cash balance of each of the funds at the beginning of the fiscal year.
- (f) It is the duty of each official, office, department, institution, agent or employee of the county government to furnish in writing such information, in such form and at such time, as may be requested by the budget committee.
Amended by 2016 Tenn. Acts, ch. 1080,s 6, eff. 1/1/2017.
Amended by 2016 Tenn. Acts, ch. 1080,s 5, eff. 1/1/2017.
Acts 1957, ch. 291, § 6; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A., § 5-1206; Acts 2003, ch. 90, § 2.
Notes of Decisions
Cited in 2
cases, 1988–2007 · leading case: State Ex Rel. Weaver v. Ayers, 756 S.W.2d 217 (Tenn. 1988).
State Ex Rel. Weaver v. Ayers, 756 S.W.2d 217 (Tenn. 1988). “, requires the county board of education to prepare an annual budget and file it for inclusion in the county operating budget, T.C.A. § 5-12-106(b), so that the county legislative body can appropriate sufficient operating funds with due regard for the fiscal health of the…”
Dorning v. Bailey, 223 S.W.3d 269 (Tenn. Ct. App. 2007). “Tenn.Code Ann. § 5-12-106(d). The mandatory component of the term “shall” is so well understood it requires no citation, and we find no meritorious reason to relieve the Sheriff of the mandate so clearly set forth in the County Budgeting Law of 1957.”
— Tenn. Code Ann. § 5-12-106(b) — 1 case
State Ex Rel. Weaver v. Ayers, 756 S.W.2d 217 (Tenn. 1988). “, requires the county board of education to prepare an annual budget and file it for inclusion in the county operating budget, T.C.A. § 5-12-106(b), so that the county legislative body can appropriate sufficient operating funds with due regard for the fiscal health of the…”
— Tenn. Code Ann. § 5-12-106(c) — 1 case
State Ex Rel. Weaver v. Ayers, 756 S.W.2d 217 (Tenn. 1988). “, requires the county board of education to prepare an annual budget and file it for inclusion in the county operating budget, T.C.A. § 5-12-106(b), so that the county legislative body can appropriate sufficient operating funds with due regard for the fiscal health of the…”
— Tenn. Code Ann. § 5-12-106(d) — 1 case
Dorning v. Bailey, 223 S.W.3d 269 (Tenn. Ct. App. 2007). “Tenn.Code Ann. § 5-12-106(d). The mandatory component of the term “shall” is so well understood it requires no citation, and we find no meritorious reason to relieve the Sheriff of the mandate so clearly set forth in the County Budgeting Law of 1957.”
— Tenn. Code Ann. § 5-12-106(e) — 1 case
State Ex Rel. Weaver v. Ayers, 756 S.W.2d 217 (Tenn. 1988). “, requires the county board of education to prepare an annual budget and file it for inclusion in the county operating budget, T.C.A. § 5-12-106(b), so that the county legislative body can appropriate sufficient operating funds with due regard for the fiscal health of the…”
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