Section 5-12-111 - Monthly report of director(a) The director of accounts and budgets shall make a report at the end of each month showing the condition of the budget.(b)(1) The report shall show for each item of appropriation, or allotment of each item of appropriation, or both, the total expenditures for the month and the year to date, the amount of outstanding encumbrances and the amount of the unencumbered balance.(2) The report shall also show for each fund an itemized statement of the revenues and receipts estimated for the year, the amount of the collections of each item for the month and the year to date and the unrealized portion of the estimate.(3) In a parallel column shall be shown the amount of each item or revenue during the comparable elapsed period of the preceding fiscal year.(c)(1) The most recent of such reports shall be presented by the county mayor at each regular session of the county legislative body or other governing body.(2) At such time, the county mayor shall advise the county governing body of the condition of the budget, and of any adjustment or reduction of appropriations that should be made, and shall recommend any other action that, in the county mayor's opinion, the county governing body should take in order that the budget shall be kept in balance.Acts 1957, ch. 291, § 11; impl. am. Acts 1978, ch. 934, §§ 7, 16, 36; T.C.A., § 5-1211; Acts 2003, ch. 90, § 2.