Reference Number: 
CTAS-905

This act creates a department of finance to administer the finances of the county for all funds handled by the county trustee.  The department of finance is under the supervision of a director of finance and subject to the policies and regulations adopted by a county financial management committee. Generally the finance department is responsible for purchasing, accounting, budgeting, payroll, cash management, and other fiscal matters of the county (T.C.A. § 5-21-103).  The specific provisions setting out the functions of the finance department can be found in the following statutes:

  • Budgeting—T.C.A §§ 5-21-110 through 5-21-114.
  • Accounting and Fiscal Procedures— T.C.A. §§ 5-21-115 and 5-21-116.
  • Payroll Account—T.C.A. § 5-21-117.
  • Purchasing—T.C.A. §§ 5-21-118 through 5-21-120.
  • Conflict of Interest/Improper Gifts—T.C.A. § 5-21-121.
  • Compensation of Committee Members—T.C.A. § 5-21-122.