10-3-106 - Tax funds held by county or city treasurer Disbursement Audit of accounts. - Tennessee Statutes

10-3-106. Tax funds held by county or city treasurer Disbursement Audit of accounts.

(a)  All county and/or city tax funds for library purposes, raised by bonds or taxation, shall be held by the county or city treasurer separate from other funds.

(b)  Such funds may be disbursed when drawn upon by vouchers or orders authenticated by two (2) officers of the library board.

(c)  All library accounts of every character shall be audited annually by or under the county legislative body and/or city governing body.

[Acts 1963, ch. 370, § 6; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 10-306.]