5-8-602 - Inspections. - Tennessee Statutes

5-8-602. Inspections.

(a)  On Tuesday before the first Monday in January, April, July and October of each year, the revenue commissioners shall meet and critically examine the settlements of the county mayor, with all the collecting officers of the county.

(b)  They shall inspect the reports of those collecting officers made to the county mayor, and the books of those officers, if necessary.

(c)  They shall also carefully examine the financial report of the county mayor.

(d)  They shall examine the checks and warrants on which disbursements from the treasury have been made, and compare these with the books of the treasurer or trustee.

(e)  They shall ascertain what warrants have been drawn by the county mayor during the preceding quarter, which of these have been paid, which have been registered with the trustee and remain unpaid, and how many, if any, have been either registered or paid.

(f)  The commissioners in each case shall see that the balances as stated in the report of the county mayor correspond with the balances shown to be on hand by the books of the trustee and exhibit of the cash or assets which the trustee has or should have on hand.

[Acts 1907, ch. 602, § 76; Shan., § 936; Code 1932, § 1651; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 5-832; Acts 2003, ch. 90, § 2.]