TN Code § 5-21-110 (2021)
2021 Tennessee Code|Title 5 - Counties|Chapter 21 - County Financial Management System of 1981|§ 5-21-110. Budget — Preparation and Committee Review — Timeline and Budgetary Process for Lea

  On or before February 1 of each year the budget committee, in conjunction with the director, shall prescribe the budgetary procedures, forms, calendar and other information as may be necessary to implement the budgetary procedures contained in this chapter.   On request of the budget committee each department or office of county government shall submit a proposed budget for the succeeding fiscal year and such other budgetary information requested by the director of the budget committee.    From information submitted the director shall prepare a consolidated budget document.   Such document shall show by item the amounts estimated by the various departments and officials 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.   Such document shall show an estimate of the revenues to be received by each of the funds during the next fiscal year and an estimate of the unencumbered fund balance of each of such funds at the beginning of the fiscal year.      The director shall file the consolidated budget with the budget committee.   The budget committee shall review and present the recommended budget to the members of the county legislative body in accordance with a calendar and procedures adopted pursuant to subsection (a) or the timeline provided in subsection (e).   Such budget shall contain an itemized and classified plan of all proposed expenditures and estimated receipts for the ensuing fiscal year as submitted by each department, office or agency and recommended by the budget committee, and shall conform to the uniform classification of accounts established by the director in accordance with the prescribed state uniform accounting system.   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 county director of schools, shall conform to the classification of accounts as prescribed by the commissioner of education.   The budget committee shall 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 to fund such budget. The budget committee shall fully provide for any court-ordered expenses, including, but not limited to, deputies' and assistants' salaries authorized by court order pursuant to title 8, chapter 20. The budget, when adopted, shall appropriate funds to fully comply with such court order. The county legislative body shall adopt any budget amendment necessary to implement such court order.     In the absence of a locally adopted calendar and procedures pursuant to subsection (a), the budgetary procedures for the county shall follow the following timeline:  No later than February 1, the director shall deliver forms for all budget requests to all departments, commissions, institutions, boards, offices, and agencies;   No later than March 1, all departments, commissions, institutions, boards, offices, or agencies except the local board of education shall deliver the appropriate estimates and budget request to the director;    No later than April 1, the county budget committee shall vote upon the proposed budget and the director shall notify the department, commission, institution, board, office, or agency whether the county budget committee approves or rejects the proposed budget;   If approved, the director shall immediately forward the proposed budget to the county legislative body for consideration; or   If rejected, the department, commission, institution, board, office, or agency shall submit a revised budget proposal to the director within ten (10) business days after receipt of notice that the budget proposal was rejected.     No later than May 1, each LEA shall submit a proposed budget to the director; provided that, the LEA may amend the proposed budget after May 1;    No later than June 1, the county budget committee shall vote upon the proposed budget and the director shall notify the LEA whether the county budget committee approves or rejects the LEA's proposed budget;   If approved, the director shall immediately forward the proposed budget to the county legislative body for consideration; or   If rejected, the LEA shall submit a revised budget proposal to the director within ten (10) business days after receipt of notice that the budget proposal was rejected;     If the county budget committee of the local governing body rejects the first and second budget proposals from any department, commission, institution, board, office, or agency, then the third and any subsequent proposals shall be delivered directly to the county legislative body which shall approve or reject the proposal within ten (10) business days of the body's receipt of the amended proposal; and   If rejected, the department, commission, institution, board, office, or agency shall submit a revised budget proposal to the county legislative body within ten (10) business days after receipt of notice that the budget proposal was rejected.     The timeline and budgetary process pursuant to this section may be waived or altered, if agreed upon by the county legislative body and the respective department, commission, institution, board, office, or agency.