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Tennessee Statutes, Title 5

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Tennessee/Statutes

← All Tennessee coverage

Title 5, Counties

21 chapters · 395 sections in this title.

All chapters in Title 5395 Ch 1, General Provisions67 Ch 9, Appropriation and Disbursement of Funds39 Ch 12, County Budgeting Laws31 Ch 21, County Financial Management System o…30 Ch 5, County Legislative Bodies27 Ch 8, Receipt and Management of Funds27 Ch 3, Consolidation of Counties25 Ch 14, County Purchasing23 Ch 6, County Mayors20 Ch 2, Changes in Boundaries—New Counties17 Ch 7, County Buildings and Property17 Ch 19, Garbage and Rubbish Collection and D…16 Ch 16, Urban Type Public Facilities13 Ch 23, Written Personnel Policies12

11 sections·Filtered byTitle 5✕Ch 13✕

Tenn. Code Ann. § 5-13-101 Short title
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This chapter shall be known as the “County Fiscal Procedure Law of 1957.”
Tenn. Code Ann. § 5-13-102 Local approval
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(a) This chapter shall be local in effect and shall become effective in a particular county upon the contingency of a two-thirds (⅔) vote of the county legislative body or other governing body of the county approving this law, or upon the contingency of the majority of the voters…
Tenn. Code Ann. § 5-13-103 Director of accounts and budgets — Appointment — Compensation — Staff
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(a) The county mayor of any county that has adopted this part shall appoint, with the approval of the county legislative body or other governing body, a director of accounts and budgets who shall be a county employee. (b) The director of accounts and budgets shall be qualified by…
Tenn. Code Ann. § 5-13-104 Fiscal procedure system
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(a) There shall be set up and maintained in the office of the director of accounts and budgets a system of fiscal procedure, control and centralized accounting, set out and described in this section, which shall be under the administrative control and direction of the director; b…

Tenn. Code Ann. § 5-13-105 Director of accounts and budgets — Accounting duties generally

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(a) It is the duty of the director of accounts and budgets to:(1) Post and otherwise keep the records of the central accounting system;(2) Verify all bills, invoices, payrolls and claims against the county before payment; and(3) Check the settlements and reports of the various of…

Tenn. Code Ann. § 5-13-106 Receipt of funds

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Excepting taxes such as the county trustee is authorized to collect, the payment of all moneys to the county trustee by any collectors authorized by statute, or by anyone on account due the county, shall be made only by issuance of a receivable warrant signed by the county mayor …

Tenn. Code Ann. § 5-13-107 Disbursement of funds

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(a) Before any obligation against the county shall be paid or any disbursement warrant or voucher issued therefor, a detailed invoice or statement approved by the head of the office, department or agency for which the obligation was made shall be filed with the director of accoun…

Tenn. Code Ann. § 5-13-108 Agency reports and information

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(a) Each official, office, department, institution, agency, board, committee, commission or employee of the county shall furnish such information and make such reports as may be required to properly maintain the central accounting system and fiscal procedures herein authorized an…

Tenn. Code Ann. § 5-13-109 Violations — Penalties

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Any official named in this chapter, or any other official, agent or employee of the county who fails or refuses to perform the duties required of that official, agent or employee under this chapter, or who otherwise fails or refuses to conform to this chapter, commits a Class C m…

Tenn. Code Ann. § 5-13-110 Application to schools, etc

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This chapter shall not apply to county school funds for any purpose, the county board of education, and the county director of schools unless approved by the commissioner of education.

Tenn. Code Ann. § 5-13-111 Construction of chapter

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This chapter is not exclusive and shall not prevent the adoption of amendments to existing special or local laws pertaining to fiscal procedure, control and accounting, or the enactment of special or local acts creating central accounting systems, fiscal procedures, and offices o…