The purpose of this handbook is to provide another view 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 will 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 yardstick for measuring the progress of the town’s money collection during the year.
Center for Government Training and Municipal Technical Advisory Service, "Budget Manual for Tennessee Cities" (1984). MTAS Publications: Full Publications.