Financial Resources
The Tennessee Emergency Communications Board (TECB) is committed to ensuring the long-term financial health and operational sustainability of Tennessee’s 100 Emergency Communications Districts (ECDs). By managing the statewide 911 surcharge and distributing critical base funding, the TECB provides the predictable revenue streams necessary for districts to maintain life-saving infrastructure. Beyond direct funding, we serve as a central resource for financial stewardship—offering guidance on revenue standards, assistance with annual audits, and oversight to ensure that every dollar is used effectively to advance 911 technology and protect our citizens.
The TECB offers a wealth of information and documentation to assist ECDs with their finances. The following items are available upon request:
- Annual Budget Form: updated regularly to reflect changes to the chart of accounts and includes best practices for coding budgeted items.
- Current Year Variance Amendment: Used to calculate differences in actual and budgeted costs and to report needed changes to the budget. If used in conjunction with the Annual Budget Form, copy and paste can save a lot of time.
- Financial Resources Management Presentation TENA 2025: A PowerPoint updated annually and presented each year at the TENA conference.
- Certification Form for Non-Governmental Industry Reimbursement:
- Annual Section 130 Distributions: Distributions of funding pursuant to Tenn. Code Ann. 7-86-130.
The following items are available online:
- Accounting and Financial Reporting Manual for TN Emergency Communications Districts: Comprehensive manual dictating audit requirements and accounting and financial reporting details.
- ECD Example Financial Statements: An example of how an ECD can report it’s net position and changes to net position.
- Comptroller Chart of Accounts: Uniform chart of accounts to be used by all ECDs. An excel version is available from the TECB upon request.
- Supplier Direct Deposit Authorization (SDDA) Form: A form used by ECDs to add, change, or remove bank account information on file with the State of Tennessee.
- TECB Revenue Standards: Operating standards concerning acceptable uses of revenue for emergency communications districts.
To request any of the items not available online, or any other financial questions regarding TECB or ECDs please contact Jim Barnes (james.barnes@tn.gov) or Barbara Shank (barbara.shank@tn.gov). To gain access to the state’s accounting system (Edison: www.edison.tn.gov), to view payments and print a copy of the remittance, you will need to be registered. If you have any questions on the registration process, please contact Supplier Maintenance: 615-532-5150 or by email at Supplier.Maintenance@tn.gov.