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Laws and Regulations - Section APP.D Statutory Bonds Section 5-6-109 Section 8-8-103 Section 8-11-103 Section 8-13-103 Section 8-19-102 Section 8-19-103 Section 8-19-106 Section 54-4-103 Section 67-1-505 Bond of County Executive Bond of Sheriff Bond of Trustee Bond of Register Bonds to be filed with Comptroller’s Office Bonds to be recorded in the Register’s Office County to pay the premiums on the official’s bonds Bond of Highway Administrator Bond of Assessor of Property County Commission Section 5-1-104 Section 5-5-102 Section 5-5-107 Section 49-2-101 Vacancies on the County Commission must be filled within 120 days County employee may serve on County Commission Compensation of County Commission Powers and duties of County Commission concerning School Department County Monies Sections 5-8-201 & 9-1-107 Section 5-8-207 Section 5-8-210 Sections 5-8-301 & 9-4-107 Section 9-2-103 Section 9-2-104 Escrow coverage Three day deposit law. Requires every constitutional officer handling public funds to maintain an official bank account. Also requires that all funds be disbursed by prenumbered check. Checking System Investment of idle funds Official receipts required Official receipts to be prenumbered County Officials Section 8-20-101 Section 8-21-401 Section 8-21-601 Section 8-21-701 Section 8-21-801 Section 8-21-901 Section 8-21-1001 Hiring of deputies – letter of agreement or salary decree required Authorized fees – Circuit and General Sessions Authorized fees – Clerk and Master Authorized fees – County Clerk Special Commissioners Authorized fees – Sheriff Authorized fees – Register APP.D-3
Laws and Regulations - Section APP.D County Officials (continued) Section 8-21-101 Section 8-22-103 Section 8-22-104 Section 8-24-102 Section 12-4-101 Section 16-15-5003 Section 66-29-101 Clerks and county officials deprived of fees when salaries are paid by the county Excess fees are property of the county Remittance of excess fees to county Compensation of county officials, except schools Conflict of interest statute Salary of the General Sessions Judge Unclaimed funds Clerks of Courts (also see County Officials) Section 18-2-101 Section 18-2-103 Section 18-4-103 Section 18-6-108 Section 20-12-141 Receipts and disbursements to be posted to dockets Docket trial balance Circuit Court Clerk’s duty to file for court costs in state cases Probate of instruments Payments to clerks – costs Debt Section 7-51-901 Section 7-51-904 Section 9-21 et seq. County Commission approval required for all leases Installment purchase contract requirements Debt – bonds, notes, loans Highway Departments Section 54-7-101 et seq. Section 54-7-107 Section 54-7-112 Section 54-7-113 Section 54-7-202 Section 54-7-203 Section 54-10-103 Uniform road law Chief administrative officer to name interim successor Annual listing of highway equipment inventory to be filed with County Mayor and County Commission by September. Also requires equipment to be plainly marked and numbered. Highway purchasing law Use of county owned equipment, tools, and materials for private purposes prohibited Personal financial interests prohibited Designation of county roads. Requires an annual listing of county roads to be approved by the County Commission at their January meeting. Sheriff and Drug Control Funds Section 8-4-115 Section 18-1-206 Fingerprint law requirements Disposal of physical evidence APP.D-4
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S T A T E O F T E N N E S S E E DEP
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SPECIAL PURPOSE GOVERNMENTS (INCLUD
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Trust Funds - Procedures IJ-5 Resid
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PREFACE This audit manual supersede
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Introduction This manual sets forth
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(9) Establish minimum standards for
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Section 9-3-213, Tennessee Code Ann
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SECTION A GENERAL INFORMATION Compt
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Auditing Standards and Requirements
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SECTION B REPORTING AND AUDITING RE
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Reporting and Auditing Requirements
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SECTION D REPORTING AND AUDITING RE
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