Tennessee § 6-56-206 - Notice and hearing on proposed budget.

§ 6-56-206. Notice and hearing on proposed budget.

A public hearing shall be held on the proposed budget ordinance before its final adoption by the governing body, at such time and place as the governing body shall direct. The governing body of each municipality shall cause to be published the proposed 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: Revenues and expenditures for the following governmental funds: general, streets/public works, general purpose school and debt service; Revenues for each fund shall be listed separately by local taxes, state, federal government and other sources; Expenditures for each fund shall be listed separately by salaries and other costs; Beginning and ending fund balances shall be shown for each fund; and The number of full-time equivalent employee positions shall be shown for each fund. 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. The budget and all supporting data shall be a public record in the office of the chief financial officer of the municipality and shall be open to public inspection by anyone. The chief financial officer shall cause sufficient copies of the budget ordinance and budget message, if there is one, to be prepared for distribution to interested persons at least ten (10) days before the hearing. Acts 1982, ch. 626, § 1; 1991, ch. 484, § 11; 1993, ch. 448, § 5.