2023 Tennessee Code › Title 5 - COUNTIES (§§ 5-1-101 — 5-23-112) › Chapter 12 - COUNTY BUDGETING LAWS (§§ 5-12-101 — 5-12-217) › Part 1 - COUNTY BUDGETING LAW OF 1957 (§§ 5-12-101 — 5-12-114) › Section 5-12-110 - Expenditures - Limitations and restrictions - Disbursement warrants

(a)
The appropriations made in the appropriation resolution, or any amendment thereto, shall constitute the limit to expenditures for the various purposes and from the several funds of such county for the fiscal year covered by the resolution, and no expenditure shall be made or obligation created in excess of such limitation.
(b)
Any resolution presented to the county legislative body or other governing body in any fiscal year, after the original appropriation resolution has been adopted and the tax rate for the year fixed by that body, that provides for an appropriation in addition to those made in the original budget appropriation resolution, shall specifically provide sufficient revenue or other funds to meet expenditures to be made in consequence of such additional appropriation.
(c)
If at any time during the fiscal year it shall become apparent that the revenues of any of the county's funds, together with its unencumbered cash balance at the beginning of such year, will not be sufficient to equal the amount of the original appropriations, it shall be the duty of the director of accounts and budgets and the county mayor to impound the appropriations from such fund in such amount as shall appear necessary, subject to the written approval of the budget committee.
(d)
(1)
The appropriations made by the county legislative body or other governing body, as provided in subsections (a) through (c), shall constitute authorization for expenditures; and expenditures may be made and obligations created against any appropriation to an aggregate total of the amount appropriated for such item.
(2)
However, the expenditures and encumbrances against the amounts appropriated shall be made only in consequence of an order issued by the purchasing agent and subsequent approval of the invoice by the director of accounts and budgets; except that payrolls and bills for telephones, water, gas, electric and other utility services shall first be checked and approved for payment by the various departments or otherwise as provided by law, and county obligations imposed by law shall be approved by the proper authority before being submitted to the director of accounts and budgets for payment.
(3)
No expenditures made or obligations created in any manner other than so specified or authorized in this part shall be valid or binding against the county; provided, that the purchasing commission may issue such regulations as it deems necessary for the prompt handling of bona fide emergencies.
(e)
Accounts and other obligations of the county department of education, other than payrolls, after preaudit by the director of accounts and budgets, shall be paid by disbursement warrants drawn on the county trustee by the county board of education, but copies of all disbursement warrants issued by the board of education, showing the accounting classification chargeable, shall be furnished by the board of education to the director of accounts and budgets daily as issued. In lieu of such requirement, such disbursement warrants may be prepared in the office of the director of accounts and budgets for the county board of education.
(f)
(1)
Expenditures from all other funds of the county, except school funds, shall be made by disbursement warrants on the county trustee signed by the county mayor and the director of accounts and budgets, and no other official, department, institution or agency of the county shall issue negotiable warrants or vouchers for such expenditures.
(2)
Before any disbursement warrant shall be issued in discharge of any obligation, a detailed invoice or statement thereof shall be filed with the director of accounts and budgets, and it shall be the director's duty to carefully check all such invoices to determine if they are correct, if the goods or services have been received or rendered as stated, and if the obligation is just, authorized or legally binding on the county.
(g)
Bills and accounts incurred in accordance with authorized appropriations shall be paid promptly in order that the county may obtain the benefit of cash discounts; and for this purpose, it shall not be necessary for any such bill or account to be filed and recorded by the county clerk or to be approved before payment by the county legislative body or by any committee or commission appointed by it.
Acts 1957, ch. 291, § 10; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A., § 5-1210; Acts 2003, ch. 90, § 2.