The purpose of this handbook, which can be used after the completion of the workshop, is to provide an overview into the budget preparation process. With the staff and other resources available in City Hall, you will be able, to develop a "plan for spending money" which enables you to show to the public how you intend to spend their tax dollars, as well as show the controls you'll establish by the spending limits you set. The budgetary controls become the yardstick by which the progress of spending money can be measured. Also, the budget serves as a yard stick for measuring the progress of the town's money collections during the year. The MTAS and CGT staff have developed this for you to use, here at City Hall.
The University of Tennessee Center for Government Training and Municipal Technical Advisory Service, "Budget Preparation Manual" (1983). MTAS Publications: Full Publications.