Budget Manual Ksgfoa-Books Download

Budget Manual KSGFOA
05 Feb 2020 | 46 views | 0 downloads | 78 Pages | 418.83 KB

Share Pdf : Budget Manual Ksgfoa

Download and Preview : Budget Manual Ksgfoa


Report CopyRight/DMCA Form For : Budget Manual Ksgfoa



Transcription

The Municipal Technical Advisory Service MTAS was created in 1949 by the state legislature to enhance. the quality of government in Tennessee municipalities An agency of The University of Tennessee. Institute for Public Service MTAS works in cooperation with the Tennessee Municipal League and. affiliated organizations to assist municipal officials. By sharing information responding to client requests and anticipating the ever changing municipal. government environment MTAS promotes better local government and helps cities develop and sustain. effective management and leadership, MTAS offers assistance in areas such as accounting and finance administration and personnel fire public. works law ordinance codification communications and wastewater management MTAS houses a. comprehensive library and publishes scores of documents annually. MTAS provides one copy of our publications free of charge to each Tennessee municipality county. and department of state and federal government There is a 20 charge for additional copies of this. Budget Manual, Photocopying of this publication in small quantities for educational purposes is encouraged For. permission to copy and distribute large quantities please contact the MTAS Knoxville office at. 865 974 0411,The University of Tennessee,Municipal Technical Advisory Service. Conference Center Building Suite 120,Knoxville Tennessee 37996 4105. Knoxville 865 974 0411,Nashville 615 532 MTAS 6827.
Jackson 731 423 3710,Martin 731 587 7055,Johnson City 423 854 9882. To learn more about MTAS,visit our Web site at,www mtas utk edu. For quick answers to short questions,call our Answer Line at. 888 667 6827,9 00 a m 5 00 p m Eastern Time, The University of Tennessee Municipal Technical Advisory Service Budget Manual. Budget Manual,An MTAS Guide,for Municipal,Budget Management.
and Execution,Prepared by,Margaret Norris,Municipal Management Consultant. March 2003, Budget Manual The University of Tennessee Municipal Technical Advisory Service. ACKNOWLEDGEMENTS, Thank you to MTAS staff members Mike Tallent Assistant Director and. Manager of Management and Finance Consulting and Ralph Cross Finance. and Accounting Consultant for their expertise knowledge and input into. this publication Many of the sections of this document were adapted from. an earlier edition written by Mike Tallent Karen Blackburn of the Tennessee. Department of Revenue Division of Fiscal Services was also a great help in. verifying state shared revenue descriptions and distributions. The University of Tennessee Municipal Technical Advisory Service Budget Manual. TABLE OF CONTENTS,INTRODUCTION 1 EXPENDITURE ESTIMATES 17. Why Do You Need a Budget 1 Chart of Accounts 17,Types of Budgets 1 Projections 17.
Line Item Budget 1 Personnel Services 17,Performance Budget 2 Contractual Services. Program Budget 2 Supplies and Materials 19,Funds 2 Fixed Charges 19. Governmental Funds 2 Debt Service 19,Proprietary Funds 3 Capital Outlay 19. Fiduciary Funds 3 State Street Aid 19,Enterprise Funds 20. THE BUDGET PROCESS CYCLE 4,Fund Balances 20,Overview 4.
Budget Calendar 5 CAPITAL BUDGETS and,Emergencies 7 MULTI YEAR BUDGETS 21. Deadline 7 Overview 21,Capital Budget vs Operating Budget 21. REVENUE ESTIMATES 8,Developing a Capital Budget 21. Revenue Estimation 8, Real Property Tax Personal Property Tax BUDGET EXECUTION 23. levied on businesses and Public Utility Overview 23. Property Tax 9 The Municipal Budget Law of 1982 23. Property Taxes from Prior Years 9 The Municipal Purchasing Law of 1983 23. Property Tax Penalties and Interest 9 Monitoring 24. Payments in Lieu of Taxes from Charitable Contributions 24. Electric Utilities and Industries 9,Local Option Sales Taxes 9.
Wholesale Beer Tax 11 SUMMARY 27,Wholesale Liquor Taxes 11. Appendix A DRUG FUND GUIDELINES 28,Mixed Drink Taxes 11. Minimum Business Tax 12 Appendix B BUDGET DOCUMENTS 31. Natural Gas Franchise 12 Sample Public Notice 31,Special Assessments 12 Sample Budget Ordinance 32. Room Occupancy Tax 12 Sample Budget Narrative 33,Cable TV Franchise 13. Appendix C MUNICIPAL REVENUES 38,Licenses and Permits 13.
Real Property Tax 38,Intergovernmental Revenue 14,Personal Property Tax 38. State and Federal Grants 14,Public Utility Property Tax 39. Housing Authority in Lieu of Tax Payment 14,Property Taxes Prior Years 39. State Shared Taxes 14, Budget Manual The University of Tennessee Municipal Technical Advisory Service i. Interest and Penalties Property Tax 40 Corporate Excise Tax 57. Payments in Lieu of Taxes Electric Utilities 40,Appendix D DELINQUENT TAX TABLE 58.
Payments in Lieu of Taxes Water Utilities 41, Payments in Lieu of Taxes Sewer Utilities 41 Appendix E TECHNICAL BULLETIN ON. Payments in Lieu of Taxes Natural SITUS REPORTS 59. Gas Utilities 42,Appendix F ATTORNEY GENERAL,Payments in Lieu of Taxes Industry 42. OPINIONS REGARDING,Local Option Sales Tax Countywide 43. NONPROFIT DONATIONS 61,Local Option Sales Tax Municipality 43. Wholesale Beer Tax 44 Appendix G CHARITABLE,Wholesale Liquor Tax 44 CONTRIBUTIONS SAMPLE.
Mixed Drink Taxes 45 RESOLUTION 69,Minimum Business Tax 45. Appendix H REFERENCES 71,Amusement Tax 46,Natural Gas Franchise 46. Cable TV Franchise 47,Room Occupancy Tax 47,Special Assessments 48. Automobile Registration 48,Taxicab Licenses 49,Beer Licenses 49. Liquor Licenses 50,Building Permits 50,Electrical Permits 51.
Plumbing Permits 51,Zoning Permits 51,Federal Community Development Grants 52. Housing Authority in Lieu of Tax 52,State Shared Sales Tax 53. State Shared Income Tax Hall Income Tax 53,State Shared Beer Tax 54. State Alcoholic Beverage Tax 54,State Gasoline and Motor Fuel Tax 54. State Streets and Transportation 55,Gross Receipts TVA 56.
Special Impact Area Funds TVA 56, i The University of Tennessee Municipal Technical Advisory Service Budget Manual. INTRODUCTION,Cause it s better to have money and,not need it than to need it and not have it. Richard Pryor Car Wash 1976, We all know what a budget is a record of the Types of Budgets. money we expect to receive and how we expect to, spend it It s a pretty simple concept but a little more There is more than one way to define a budget. difficult to put into action especially when rules and Local governments usually use one of three types of. regulations from state and federal agencies are budgets line item program or performance Which. thrown into the mix This manual will give you a budget you should use will depend on what you plan. big picture look at budgets and tell you what you to measure. need to do to stay out of the principal s office, that s the comptroller by the way Line Item Budget.
The line item budget typically is used when control is. Why You Need a Budget the budget s main function It also is the budget type. that most cities and towns use In a line item budget. As stated the state of Tennessee has a few things expenditures are listed under a large subject area. to say about the matter of your municipal budget a fund then broken down by a function or purpose. According to Tennessee Code Annotated such as a department then by an object for. T C A 6 56 201 et seq otherwise known as the example utilities This can then be further broken. Municipal Budget Law of 1982 The governing down into items such as gas water and electricity. body of each municipality shall adopt and operate Imagine a tree where you start at the trunk then. under an annual budget ordinance The budget split into branches then spread into leaves The. ordinance shall present a financial plan for the trunk is the General Fund the large branches are the. ensuing year Furthermore the city s charter may departments and the leaves are all the items that will. dictate various other regulations in addition to state be purchased within each department. law regarding budget requirements Refer to your, city s charter to ensure proper compliance The more detailed the line items the more control. the governing body or manager has over, Besides being required by law having a budget is expenditures According to Budgeting A Guide. not a bad idea Can you imagine what it would be for Local Governments. like if your city or town just took whatever money it the line item budget originated in the. received and simply paid for everything that the late nineteenth century in response to the. departments spent It might be fun to buy everything excesses of the political machines that. you think you need and want but how long would it controlled many state and local govern. take for your checks to bounce You need a plan of ments this format was ideally suited to. action with limits and controls shifting power away from political bosses. Budget Manual The University of Tennessee Municipal Technical Advisory Service 1. and toward legislative bodies which were generally accepted accounting principles GAAP. more accountable to voters Among these principles is the formation of funds As. taken from Fiscal Administration Analysis and, The downside to line item budgets is that they Applications for the Public Sector by John L. provide no information about the activities or Mikesell the definition of fund is. functions of a program or department or how an accounting device established to. efficiently they operate The focus is strictly on control receipt and disbursement of. what is purchased income from sources set aside to support. specific activities or attain certain, Performance Budget objectives In the accounts of individual. A performance budget allocates money to activities governments each fund is treated as. or programs plus it describes the amount of services a distinct fiscal entity. that will be produced with the money allocated, It allows an adjustment of the level of services In simpler terms a fund is a smaller record of.
provided as to both quality and quantity It is a incoming and outgoing money that is divided by type. very useful budget system but it is very difficult of activity Using a garden as an example the budget. to prepare because of the amount of information can be described as the garden and the different. necessary to do so properly funds would be the vegetables governmental funds. flowers proprietary funds and ornamental plants,Program Budget fiduciary funds. A program budget focuses on the services to, be provided by the city and budgets money Governmental Funds. according to functions such as public safety general Again referring to GAAFR for a definition. government public works recreation etc It shows governmental funds are funds generally used to. the purposes for which money will be spent and the account for tax supported activities That s pretty. importance the city places on these functions straightforward However as with most everything. It does not show the level of services provided else to this point it can be broken down further. and some say that as a result its value as a tool for There are five types of governmental funds General. managing the quantity and quality of public service Fund special revenue funds debt service funds. programs is weakened capital project funds and special assessment funds. So within the vegetable patch you may have peas,Funds beans green peppers squash and tomatoes. As mentioned earlier city and state laws dictate a While there is only one General Fund which is. large portion of the budget process However there the primary operating fund there can be several. also are other guidelines that cities must follow The varieties of the other governmental funds just. Government Finance Officers Association publishes like there are Roma tomatoes cherry tomatoes. something familiarly known as the blue book grape tomatoes beefsteak tomatoes etc For. Its official title is Governmental Accounting example you may have multiple special revenue. Auditing and Financial Reporting often funds for projects that are restricted for specific. abbreviated as GAAFR and it outlines standards purposes CDBG Grant Fund State Street Aid. for governmental agencies to follow known as Fund Drug Fund etc See the appendix for. 2 The University of Tennessee Municipal Technical Advisory Service Budget Manual. information regarding special restrictions on Drug Internal service funds are used to track the activity. Funds You also may have multiple debt service provided by one department for another department. funds such as those that account for long term debt A common example is the city garage charging. General Obligation Bond Fund General Debt various city departments for its services The benefit. Service Fund etc to tracking the expenditures this way is to encourage. efficiency If a department is being charged for an. Likewise the city may have multiple capital project otherwise free activity the department using the. funds that are set aside for acquisition and or service will be less likely to abuse it. construction of major capital facilities City Hall. Fund Fire Truck Capital Reserve Fund Ballpark Fiduciary Funds. Improvement Fund etc Finally there can be Once again we go to GAAFR for a definition. multiple special assessment funds Curb and Gutter Fiduciary funds are funds used to report assets held. Fund Solid Waste Fund and Special School in a trustee or agency capacity for others and which. District Fund for example therefore cannot be used to support the. government s own programs The fiduciary fund, Proprietary Funds category includes pension and other employee. Proprietary funds are those that are most like funds benefit trust funds investment trust funds private. in the private sector Again according to GAAFR purpose trust funds and agency trust funds. proprietary funds are funds that focus on the Examples of fiduciary funds a city may have. determination of operating income changes in net include a law enforcement trust fund and. assets or cost recovery financial position and cash firemen s pension fund. flows There are two types of proprietary funds, enterprise funds and internal service funds Going There is in effect no limit on the number of funds.
back to the garden it s similar to the flower bed in that a city can establish However since each new. which you have annuals and perennials fund adds to the complexity of the city s financial. operation and takes away flexibility it is advisable. As defined by GAAFR enterprise funds are used to to keep the number of funds as low as possible. report activities for which a fee is charged to within legal and financial requirements In general. external users for goods and services Examples the budget process is the same for each fund The. include Water Fund Sewer Fund Natural Gas most difficult part of the budget process is making. Fund Cemetery Perpetual Care Fund Airport projections of revenues and expenditures for the. Fund and possibly the Solid Waste Fund next fiscal year. Budget Manual The University of Tennessee Municipal Technical Advisory Service 3. THE BUDGET PROCESS CYCLE, Evolution is not a force but a process not a cause but a law. John Viscount Morley 1838 1923,On Compromise, Overview city s charter and not the Municipal Budget Law. Mayor aldermanic general law charters require, The budget process actually begins with the following the budget law however modified city. preceding year s audit Municipalities have their manager council general law charters already. fiscal affairs audited every year another legal require sufficient detail and are not required to. requirement found in T C A 6 56 105 The audit follow the budget law Private act charter cities will. helps provide a picture of how well the city is have to examine their budgeting provisions to. doing financially Information found in the audit determine if the charter provides enough specificity. can be used to help determine where new revenues Finally city manager commission general law. are needed and what to set aside for bonded charters seem to meet the detailed requirements. indebtedness etc The portion of the audit dealing however it is recommended that you contact your. with revenues and expenditures should be based auditor for a conclusive determination. on the prior fiscal year s budget so that a municipal. official can readily compare actual figures with With that being said according to the Municipal. budget estimates This information when considered Budget Law of 1982 T C A 6 56 203 all budget. with the staff s day to day knowledge provides a ordinances require the following six elements. basis for developing a budget as well as determining 1 Estimates of proposed expenditures for each. needs for improving the city s fiscal picture department board office or other agency of the. The auditor s recommendations for changes in municipality showing in addition expenditures. bookkeeping accounting etc complete the review for corresponding items for the last preceding. and allow deficiencies to be rectified Once a review fiscal year projected expenditures for the current. of the financial affairs is completed this knowledge fiscal year and reasons for recommended. can be used to plan for the coming year departures from the current appropriation pattern. in such detail as may be prescribed by the, Most cities are required to follow guidelines set governing body It is the intent of this subdivision. forth in the Municipal Budget Law of 1982 that except for monies expended pursuant to. T C A 6 56 201 et seq However there are a project ordinance or accounted for in a. exceptions If your charter requires estimates of proprietary type fund or a fiduciary type fund. proposed expenditures for each department board which are excluded from the budget ordinance. office or other agency of the city and if your charter all monies received and expended by a. requires estimates of anticipated revenues from all municipality shall be included in a budget. sources including current and delinquent taxes ordinance Therefore notwithstanding any other. non tax revenues and proceeds from selling bonds provision of law no municipality may expend. or long term notes then it is sufficient to follow your any monies regardless of their source including. 4 The University of Tennessee Municipal Technical Advisory Service Budget Manual. monies derived from bond and long term note Budget Calendar. proceeds federal state or private grants or, loans or special assessments except in The budget cycle consists of four main steps or.
accordance with a budget ordinance adopted phases preparation approval execution and audit. under this section or through a proprietary type The audit previously mentioned is typically. fund or a fiduciary type fund properly excluded considered the last phase of the budget cycle. from the budget ordinance however it is an integral tool in budget preparation. 2 Statements of bonded and other indebtedness of The following chapters describe in detail how. the municipality including debt redemption and to perform and prepare budget estimates. interest requirements debt authorized and, unissued and the condition of the sinking fund The budget calendar is centered around budget. 3 Estimates of anticipated revenues of the adoption Refer to the appendices for samples of. municipality from all sources including current required budget documents including the public. and delinquent taxes nontax revenue and notice the budget ordinance and a few sample. proceeds from the sale of any bonds on long pages from a General Fund budget narrative. term notes with a comparative statement of the line item descriptions of the individual departments. amounts received by the municipality from each Keep in mind that charters may vary as to. of such sources for the last preceding fiscal year publication and public hearing requirements so be. the current fiscal year and the coming fiscal year sure to double check your charter before setting. in such detail as may be prescribed by the your budget calendar. governing body, 4 A statement of the estimated balance or deficit as On the following page is a sample budget calendar. of the end of the current fiscal year for small to medium sized cities The size. 5 A statement of pending capital projects and complexity and any additional charter requirements. proposed new capital projects relating to of your municipality may change the preparation. respective amounts proposed to be raised dates however the end of the fiscal year for. therefore by appropriations in the budget and Tennessee municipalities is June 30 and audits. the respective amounts if any proposed to be always follow closely thereafter. raised therefore by the issuance of bonds during,the fiscal year and. 6 Such other supporting schedules as the governing. body deems necessary or are otherwise,required by law. Budget Manual The University of Tennessee Municipal Technical Advisory Service 5. BUDGET CALENDAR,DATE PHASE EVENT, On or before Preparation Finance officer prepares previous and current year financial data.
March 15 on estimate forms, March 15 Preparation Estimate forms are forwarded to mayor finance committee or chief. administrative officer and to department heads with instructions. By April 15 Preparation Finance officer prepares revenue estimates. By May 1 Preparation Department heads prepare estimates and forward to mayor finance. committee or chief administrative officer, By May 15 Preparation Mayor finance committee or chief administrative officer reviews. estimates and develops recommendations for legislative body. By May 15 Preparation Submit proposed budget or budget requests to legislative body. By June 30 Approval Legislative body finalizes budget holds necessary public hearings and. adopts the budget State law requires a notice of the budget ordinance. to be published in a newspaper of general circulation not less than. ten days prior to the meeting where the governing body will consider. final passage of the budget, July 1 to Execution Close monitoring of revenues and expenditures Budget amendments. June 30 as permitted by state law and local charters should be prepared. as necessary, As soon as Audit Audit firm comes to city hall to conduct fieldwork This usually is done. practicable any time between July and October,after the end.
fiscal year, By end of Audit Audit firm should make a presentation to the governing body which. calendar year should then accept the report Per T C A 6 56 1204 b A summary. of the audit prepared by the auditor shall be published in at least. one issue of a newspaper of general circulation in the corporation. if there is one, By end of Audit Send one copy of the audit to the mayor chief executive officer each. calendar year member of the governing body and the comptroller of the treasury. Copies of each audit shall also be made available to the press. 6 The University of Tennessee Municipal Technical Advisory Service Budget Manual. Emergencies From a financial perspective this is why you have an. undesignated fund balance retained earnings and, What do you do when a tornado rips through the possibly contingency funds Disaster assistance may. middle of downtown or a blizzard dumps inches be available in some situations however cities and. upon inches of snow on the ground and paralyzes towns should be prepared to handle the immediate. the town for days Of course you don t intend for circumstances A good rule of thumb is to have. these events to happen when you prepare the the equivalent of at least two months operating. budget but you have to anticipate the realities of an expenses available as an undesignated fund balance. emergency and sooner rather than later,According to state law T C A 6 56 205 the. governing body may spend more than the estimated In the event the governing body does not pass the. available funds but only when there is an actual budget by June 30 T C A 6 56 210 takes effect. emergency threatening the health property or lives It states. of the inhabitants of the municipality and declared If for any reason a budget ordinance is. by a two thirds 2 3 vote of all members of the not adopted prior to the beginning of. governing body present when there is a quorum the next fiscal year the appropriations. for the last fiscal year shall become, In such a case T C A 6 56 304 3 requires the the appropriations for the next fiscal.
following recordkeeping year until the adoption of the new. A record of any such emergency purchase budget ordinance. shall be made by the person or body, authorizing such emergency purchases While this provision exists municipalities are strongly. and shall specify the amount paid the urged to meet the June 30 deadline. items purchased from whom the purchase,was made and the nature of the. emergency A report of any emergency,purchase shall be made as soon as. possible to the municipal governing body,and the chief executive officer of the. municipality and shall include all items,of information as required in the record.
Budget Manual The University of Tennessee Municipal Technical Advisory Service 7. REVENUE ESTIMATES,What we have here is a failure to accumulate. Jim Varney Ernest Saves Christmas 1988, Revenue Estimation mixed drink taxes minimum business taxes natural. gas franchise taxes special assessments room, Estimating revenue may seem like a daunting occupancy hotel motel taxes and cable TV. task but it s really not It doesn t require a degree franchise taxes. in rocket science to be able to arrive at sound, logical figures It s really just using averages and Real Property Tax Personal Property Tax. common sense levied on businesses and Public Utility. Property Tax, In the appendix there is a list of all revenues that When property taxes are levied they represent a.
Tennessee municipalities can expect to receive in substantial percentage of the municipality s overall. their governmental funds The list includes the revenue It is true that most Tennessee cities are not. revenue class local taxes licenses and permits able to control the appraisal of property within their. intergovernmental etc the fund general state corporate limits but they are able to control their tax. street aid etc account number state chart of rate which is unlimited unless reimposed by a. accounts a description any related authorizing charter provision subsequent to a 1973 act by the. state statutes restrictions the current rate if it legislature that removed all maximum limits It is. applies the timing of the payment if late fees can be useful to calculate the value of one cent in the tax. assessed where the money comes from taxpayers rate based on the latest assessment figures so that. businesses water users etc how the money is the governing body can calculate the tax rate. collected and any use restrictions This list is a great necessary to balance the budget. tool to help you learn the who what when where, and how of each revenue source How to Project Property Taxes In projecting. property tax receipts a city should project only the. Assuming that you now know all the revenues you amount of current property taxes it anticipates. need to estimate where do you begin Let s start in collecting during the fiscal year This invariably will. the governmental funds with the local tax class This be less than the total amount of taxes due This. typically is the largest of the revenue classes and it projection should use a percentage factor based. includes real property taxes personal property upon the actual collection experience of the past two. taxes public utility property taxes property taxes or three years Such information is available in each. from prior years property tax penalties and interest city s audit report for every previous year. payments in lieu of taxes from electric utilities and. industry local option sales taxes from the city and For example if an average of only ninety percent. county wholesale beer taxes wholesale liquor taxes of total taxes due has been collected then the. 8 The University of Tennessee Municipal Technical Advisory Service Budget Manual. maximum revenue entry for current property tax produced a relatively constant collection rate and. would be ninety percent of the current taxes due the same efforts are expected for the upcoming year. However unless absolutely necessary we do not then the previous years would be good indicators A. recommend that the maximum amount projected greater collection effort can increase substantially the. be budgeted for any revenue It is always better amount collected When budgets become tighter it. to underestimate a revenue projection than to appears that efforts intensify for the collection of. overestimate one An exception to this would be a delinquent property taxes. fixed item such as an agreed upon in lieu of tax, payment from a municipally owned electric utility Property Tax Penalties and Interest. Reasons for budgeting less than the maximum Penalties and interest are collected at the same time. amount anticipated vary for each revenue source as delinquent property taxes The penalty for late. In the case of property tax a city must allow for payment is one half percent and the interest is. economic downturns or more specifically in the one percent imposed on March 1 and on the first. case of public utility property assessment action by day of each subsequent month unless the. the Office of State Assessed Property that may municipality stipulates otherwise through its. reduce the maximum taxes anticipated Some charter or an ordinance. Tennessee cities have experienced this difficulty in. the past when public utility property was a How to Project Property Tax Penalties and. substantial factor in their tax base Interest See Appendix D for a table of interest. rates by month delinquent If you have only, Property Taxes from Prior Years 10 delinquent taxpayers it would be easy to. As the name implies these are delinquent property calculate this systematically by using the table. taxes Projection of delinquent property tax receipts However most cities have many more. depends primarily on two factors the extent of delinquencies than this The rule of thumb here is. delinquent taxes outstanding and the level of effort the same as with prior year estimates base it on. to be exerted in collecting those delinquencies collections for the past two or three years. Delinquent taxes can be collected under a general Payments in Lieu of Taxes from Electric. law procedure T C A 6 55 201 et seq or as Utilities and Industry. provided in a city s charter Many cities enter into As with most things in government there is a handy. a joint effort with their county government as a acronym for this PILOT Payments are based on. practical solution to the problem But whether the plant value of the electric or gas system and. working with the county or not city staff need to represent the utility s fair share of the cost of local. remember that by current state law a time limit government This applies only to cities that own. of six years from January 1 of the year in which the electrical distribution and gas systems Industrial. delinquent tax accrued is in effect for filing suit firms that are eligible for PILOT are those that are. declared to be performing a function in behalf of, How to Project Property Taxes from Prior the municipality T C A 7 53 305 a The. Years The projection of this revenue item should be principal payers are lessees of projects financed. based on collections for the past two or three years by an Industrial Development Corporation. However be sure to pay attention to the city s, collection effort over the last few years If the efforts.
Budget Manual The University of Tennessee Municipal Technical Advisory Service 9.

Related Books

COURSE STRUCTURE AND DETAILED SYLLABUS for B.Tech Four ...

COURSE STRUCTURE AND DETAILED SYLLABUS for B Tech Four

5. 4D408 Computer Organization & Microprocessor and Interfacing 4 1 - 4 30 70 6. 34HC16 Probability and Statistics 1 - 3 30 70 7. 4HC74 Effective English Communication and Soft Skills - - 3 2 25 50 8. 4E473 Comprehensive Viva Voce - I - - - 1 - 50 9. 4FC74 Data Base Management Systems Lab - - 4 2 25 50 10.

Sixth Form Course Booklet - Prior Park College

Sixth Form Course Booklet Prior Park College

Sixth Form Course Booklet FOR ENTRY 2018-19. 3 CONTENTS 4 Welcome to the Sixth Form 6 Art and Design - Fine Art, Photography and Textiles 7 Biology 9 Business 10Chemistry 11 Classical Civilisation 12 Design & Technology - Product Design (3D Design), 13 Drama & Theatre Studies 14Economics 15 English Literature 16Geography 17History 18Latin 19 Mathematics & Further Mathematics 20 Modern

St Leonards A/W

St Leonards A W

Our Tutors are responsible for groups of around 15 students of different ages. They focus, with their students, on personal education plans, target setting and achieving goals. Stretch and Challenge We have high expectations of all our students and all our teachers are committed to providing challenge in their learning. There is a speci? c programme of extension activities for more able ...

Canadian Benthic Data Set - IAEA

Canadian Benthic Data Set IAEA

U-234 Nat uran 49% Pooled DCC Higher DCC Th-230 = daughter 10.2% Equilibrium Empirical Ra-226 Measured 15.6% 99% Rn-222 = 30% parent 18.7% Retention % Unknown Pb-210 = Rn parent 74% Bi-210 = Rn parent Po-210 = Rn parent 39.4% 70% Equilibrium CRITICAL U-235 ++ Nat uran 2% Pooled DCC Daughters % = Reference Lake example where all data were collected Empirical: 3 decay series headed by U-238, Th ...

7 Series FPGAs and Zynq-7000 All Programmable SoC XADC ...

7 Series FPGAs and Zynq 7000 All Programmable SoC XADC

7 Series FPGAs and Zynq-7000 All Programmable SoC XADC Dual 12-Bit 1 MSPS Analog-to-Digital Converter User Guide UG480 (v1.9) September 27, 2016

THE RENORMALIZATION GROUP AND CRITICAL PHENOMENA

THE RENORMALIZATION GROUP AND CRITICAL PHENOMENA

THE RENORMALIZATION GROUP AND CRITICAL PHENOMENA Nobel lecture, 8 December 1982 by KENNETH G. WILSON Laboratory of Nuclear Studies, Cornell University, Ithaca, New York 14853 1. Introduction This paper has three parts. The first part is a simplified presentation of the basic ideas of the renormalization group and the ? expansion applied to critical pheno-mena, following roughly a summary ...

Computer Science & Engineering - ITM University

Computer Science amp Engineering ITM University

An Introduction to Data Structures with Application by Tremblay & Sorenson ( Tata Mc) Subject Code: 321404 Subject Name: Computer System Architecture Lectures: 4 Hrs per week End Semester Examination Duration:- 3 Hrs

Deployment Health Clinical Center Annual Report 2014

Deployment Health Clinical Center Annual Report 2014

14 DoD Psychological Health Research and Capabilities Data Call . 14 International Initiative for Mental Health Leadership - Military . 15 Suicide Prevention Clinical Support Tools . 15 DoD Health Care Provider Military Sexual Assault Clinical Support Tools . 16 Research . 16 RAND Corporation Studies . 16 STEPS UP: A Randomized Effectiveness Trial for PTSD and Depression in Primary Care . 17 ...

Risk Management For Legionellosis - ASHRAE

Risk Management For Legionellosis ASHRAE

Risk Management For Legionellosis. ANSIASHRAE Standard 188, L R M B W S, was published in June. This long-awaited document establishes minimum legionellosis risk management requirements for building water systems. The standard establishes particular requirements for design engineers when they are involved in new build - ings, renovations, additions or modifications to existing buildings. The ...

The Episcopal Academy

The Episcopal Academy

Algebra 2 Rudnitzky, Steven AA G B B+G A-Biology Hayes, Andrew AA- G B A- G A-Pre-Modern History Johnston, Holly BB+ E B A- G B+ Honors French 2 Gournet, Virginie B+ A- G A- A- E A-Peoples of the Book Biehn, Stephen A- A E A Foundations of Art Lombardi, Dolores A+ E A+ High Honors Honors Sports: Lateness: Absence: Fall: Junior Varsity Girls Tennis E Winter: Fitness Class W G Spring: Softball E ...