2021 Tennessee Code
Chapter 11 - Cash Basis Law of 1937
§ 9-11-113. Annual Cash Basis Budget

In order that the fiscal affairs of a unit may be maintained on a cash basis after issuance of any funding or refunding bonds under this chapter, and in order that the current receipts of such unit shall be sufficient to meet current expenditures, an annual budget shall be prepared by an official of the unit designated by the governing body for that purpose, which budget shall include the following: