At the end of each year, all unencumbered balances or appropriations in the treasury shall revert to the general fund and be subject to further appropriations. Such balances shall be considered unencumbered only when the city manager shall certify in writing that the purposes for which they were appropriated have been completely accomplished and that no further expenditure in connection with them is necessary.
Structure 2021 Tennessee Code
Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter
§ 6-22-101. Duties of Finance Director
§ 6-22-102. Taxes and Assessments Under Department of Finance
§ 6-22-103. Property and Privileges Taxable
§ 6-22-105. Certification of Assessments
§ 6-22-108. Effective Date of Levy
§ 6-22-109. Extension of Levy on Tax Books
§ 6-22-114. Sale of Real Property for Delinquency
§ 6-22-115. Complaints in Chancery to Collect Special Assessments
§ 6-22-122. Budget Estimate Submitted to Commissioners
§ 6-22-125. Reversion of Appropriations to General Fund
§ 6-22-128. Certification of Availability of Funds to Meet Contract Obligations