TN Code § 5-13-105 (2021)
2021 Tennessee Code|Title 5 - Counties|Chapter 13 - County Fiscal Procedure Law of 1957|§ 5-13-105. Director of Accounts and Budgets — Accounting Duties Generally

  It is the duty of the director of accounts and budgets to:  Post and otherwise keep the records of the central accounting system;   Verify all bills, invoices, payrolls and claims against the county before payment; and   Check the settlements and reports of the various officials and department heads of the county government.      The director shall also, after careful preaudit of invoices, bills and claims against the county or any of its funds, prepare disbursement warrants on all county funds.   It is the duty of such director to sign all county disbursement warrants as evidence of such director's audit and approval of the expenditure made thereby, but no disbursement warrant drawn on the county trustee shall become a county liability payable by the county trustee until such warrant shall also have been signed by the county mayor, county director of schools, or other official or officials whose signatures are required on such warrants.      The director shall install, with the approval of the comptroller of the treasury, a uniform classification of accounts, including a classification of revenues and expenditures, to be used in accounting, budgeting and financial reporting respecting all county funds, offices, agencies and activities of the county governments, with the exception of school funds administered by the county board of education and the county director of schools, and shall prescribe the forms to be used by each official and employee of the county in connection therewith.   The classification of expenditures and receipts of county school funds shall conform to the classification of accounts as prescribed by the commissioner of education.      The director shall set up and maintain a double entry system of accounting for recording the transactions of all of the county's funds, including both proprietary and budgetary accounts, in conformity with the requirements set out in § 5-13-104.   The accounts shall be kept on the modified cash basis.      The director shall set up the necessary accounts to properly record the annual budget and each appropriation made by the county legislative body.   All encumbrances, expenditures or other charges against any item of the budget shall be promptly recorded in order that the unencumbered balance of each item of the budget shall be readily ascertainable at all times.      At the end of each month, the director shall prepare a comprehensive report of all revenues and expenditures of the county and of each of its several funds, departments, offices, agencies and activities, all encumbrances against the several appropriations, and the condition of each item of appropriation in the annual budget.   The most recent of such reports shall be presented to the county legislative body at each quarterly meeting and copies of such reports shall be furnished the members thereof.      The director shall preaudit all payrolls of the county before payment and shall maintain complete earnings records of each employee of the county.   The director and the county mayor are hereby authorized to maintain a special county payroll account at a local bank at the county seat, in which disbursement warrants for the total of each payroll may be deposited and against which individual net earning checks may be issued to each of the county employees.   The county mayor may authorize the issuance of such payroll checks on the signature of the director, and in such event the depository bank shall be so instructed.