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Tennessee’s counties, metropolitan governments, municipalities, utility districts and certain other governmental entities are statutorily required to request reviews, approvals, or reports for certain types of debt and finance transactions from the Office of State and Local Finance. 

All of Tennessee's governmental entities are required to adopt debt management policies in compliance with the State Funding Board’s statement on debt management prior to authorizing the issuance of debt.  After debt is issued, a Report on Debt Obligation (Form CT-0253) must be filed with the governmental entity’s governing body and a copy filed with the Office of State and Local Finance.