Attorney General Opinions 
Relating to County Government

2011 Education

• Accumulated education fund balance up to 3% of the annual LEA operating budget must remain in the general fund of the LEA to be used exclusively to offset shortfalls in revenue or unexpected expenses. Accumulated fund balance in excess of 3% may be used by the local legislative body for any education purpose, but only if it is recommended by the LEA prior to being appropriated.  If state-shared revenues distributed to counties drop below the 2002-03 level, any or all of the accumulated fund balance may be used for any education purpose without the recommendation of the LEA.  Opinion No. 11-73 (October 13, 2011).

• If the actual sales tax revenues the county receives for the fiscal year are less than the amount the county estimated in its budget, the county is still responsible for providing full funding of the county school system as budgeted, at least to the level of the estimated maintenance of effort, from revenue sources other than sales tax revenues.  Opinion No. 11-68 (September 15, 2011).

• Local school boards, and not county commissions, have authority to close and consolidate schools within their jurisdiction.  Opinion No. 11-37 (April 26, 2011).

• In a referendum under T.C.A. § 49-2-502 to approve the abolition of a special school district and transfer the schools to the county board of education, those eligible to vote are all legal voters of the special school district.  Opinion No. 11-5 (January 10, 2011).