The CTAS online Basic County Finance certificate program includes “how to” courses for newly hired finance and budget staff employees, and elected/appointed officials such as county commissioners, mayors, highway officials, and directors of schools.
These courses enable users with limited financial knowledge or experience to better understand how to initiate, record, and process various governmental fund transactions. Courses are designed for employees who work in the budget/finance department or in other county elected offices or departments.
The recorded courses are approximately 30 to 90 minutes each, self-paced, and offered online through K@TE and can be taken one at a time. Participants can complete all 11 courses or take individual courses at their discretion. Participants must answer knowledge check questions during the course; however, there is no testing.
Upon completion of all 11 courses, participants will receive a CTAS Basic County Finance certificate. It is recommended that courses be completed within one year of starting the program and in the following sequence:
| Course Title | Hours | |
|---|---|---|
| 1 | Introductions to Governmental Fund Accounting | 1.5 |
| 2 | Cash Receipts, Deposits, Revenues, and Accounts Receivable | 1.0 |
| 3 | Accounts Payable | 1.0 |
| 4 | Bank Reconciliations | 0.5 |
| 5 | Payroll Processing | 1.0 |
| 6 | Payroll Liabilities | 0.5 |
| 7 | Budget Amendments | 0.5 |
| 8 | Debt Transactions | 0.5 |
| 9 | Capital Expenditures, Assets, and Depreciation | 1.0 |
| 10 | Understanding Governmental Fund Financial Statements | 1.0 |
| 11 | Fiscal Year-End Closing and the Audit Process | 1.5 |
| Total Program Hours | 10.0 |
Individuals with limited experience can complete the Basic County Finance program before enrolling or while enrolled in the CTAS Certified County Finance Officer (CCFO) program courses.
These program courses DO NOT qualify for CCFO continuing professional education (CPE). The courses are presented by the CTAS CCFO Program staff.
Note: Individuals who complete all 11 Basic County Finance online program courses can qualify for up to 10.0 hours of County Officials Certificate Training Program (COCTP) county elective credits.
Please contact ctas.support@tennessee.edu with any questions about this program.