It is important for counties to remember to submit their completed highway revenue certifications. Counties must certify that they have appropriated and allocated funds for road purposes from local revenue sources in an amount not less than the average of the five (5) preceding fiscal years. T.C.A. § 67-3-901.
CTAS developed a highway certifications system to provide four years of audited local revenue allocated to the highway department and the fifth year must be completed by the county to calculate the five-year average. County mayors/executives and county highway officials must then certify a budgeted amount equal to or greater than the calculated five-year average and provide budget information in the system by revenue source appropriated to the highway fund from local sources.
When the certifications are completed, CTAS staff then uploads the data electronically to the Tennessee Department of Revenue. If counties certify an amount appropriated lower than the five-year average revenue, the difference will be deducted from the gasoline tax apportionment for the current year. Highway budgets may be amended with eligible revenues to comply with the statute. However, it is best to amend budgets earlier in the year so as not to risk a temporary deduction from the gasoline tax apportionment. If you need assistance with the highway certification system, your highway certification, or have questions in general, please contact your CTAS county government consultant. We are here to help!