The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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Program Budget

Reference Number: MTAS-1790
Tennessee Code Annotated
Reviewed Date: October 15, 2015
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A program budget focuses on the services to be provided by the city and budgets money according to functions such as public safety, general government, public works, recreation, etc. It shows the purposes for which money will be spent and the importance the city places on these functions. It does not show the level of services provided, and some say that, as a result, its value as a tool for managing the quantity and quality of public service programs is weakened.