Tennessee Code Annotated
Tenn. Code Ann. § 5-12-107 (2026)
Committee action on budget
✓ current as of May 2026
- (a)
- (1) In accordance with a timeline provided for in § 5-12-105, the budget committee shall review and adopt the annual budget.
- (2) The budget shall contain an itemized and classified plan of all proposed expenditures and estimated receipts for the ensuing fiscal year, and shall conform to the uniform classification of accounts established by the director of accounts and budgets.
- (3) The classification of accounts must be first approved by the comptroller of the treasury.
- (4) It is expressly provided that the classification of expenditures and receipts of any and all county school funds for any purpose, administered by the county board of education and the county director of schools shall conform in all respects to the classification of accounts as prescribed by the commissioner of education.
- (b) Opposite each item of estimated revenue, the budget document shall show in opposite parallel columns the amount actually collected for the last completed fiscal year, a revised estimated amount for the current fiscal year, and the estimate for the ensuing fiscal year.
- (c) Likewise, opposite each item of proposed expenditure, the budget document shall show the amount actually expended for such item during the last completed year, the probable amount that will be spent during the current fiscal year and the proposed appropriations or expenditure estimate for the ensuing fiscal year.
- (d) In preparing the budget, the budget committee may revise, as it deems necessary, the estimates or requests made by the various departments, officials, offices, institutions and agencies of the county, but any county official or employee shall be entitled to a hearing before the budget committee with reference to any contemplated changes in the county official's or employee's budget requests or estimates.
- (e) The budget committee shall certainly and fully provide in the budget for all requirements for debt service, interest and bond maturities and for any cash deficit in any fund at the beginning of the fiscal year, and shall propose a tentative tax rate for the current calendar year.
Amended by 2016 Tenn. Acts, ch. 1080,s 7, eff. 1/1/2017.
Acts 1957, ch. 291, § 7; 1961, ch. 277, § 1; T.C.A., § 5-1207.
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). “This act also requires the funding of educational programs to “conform in all respects to the classification of accounts as prescribed by the state commissioner of education,” T.C.A. § 5-12-107(a)(4), in clear deference to the State’s supervisory authority over education.”
Dorning v. Bailey, 223 S.W.3d 269 (Tenn. Ct. App. 2007). “” Tenn.Code Ann. § 5-12-107(a)(2). As part of the budget process, the budget committee is required to publish the proposed annual budget in the newspaper of general circulation in the county ten days prior to conducting a public hearing on the proposed budget.”
— Tenn. Code Ann. § 5-12-107(a)(2) — 1 case
Dorning v. Bailey, 223 S.W.3d 269 (Tenn. Ct. App. 2007). “” Tenn.Code Ann. § 5-12-107(a)(2). As part of the budget process, the budget committee is required to publish the proposed annual budget in the newspaper of general circulation in the county ten days prior to conducting a public hearing on the proposed budget.”
— Tenn. Code Ann. § 5-12-107(a)(4) — 1 case
State Ex Rel. Weaver v. Ayers, 756 S.W.2d 217 (Tenn. 1988). “This act also requires the funding of educational programs to “conform in all respects to the classification of accounts as prescribed by the state commissioner of education,” T.C.A. § 5-12-107(a)(4), in clear deference to the State’s supervisory authority over education.”
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