Examination and Preservation of Accounts

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  1. The book of accounts shall be balanced every year, and, on or before December 31, shall be submitted to the county mayor for settlement, together with the vouchers.
  2. If the county mayor finds the account correct, the county mayor shall write beneath the same the words, “examined and approved,” and sign the county mayor's name to the book of accounts, and retain the vouchers, and cause them to be placed in the office of the county clerk, and carefully preserved in separate files.

Code 1858, § 1603; Shan., § 2687; Code 1932, § 4804; impl. am. Acts 1978, ch. 934, §§ 16, 22, 36; T.C.A. (orig. ed.), §§ 14-908, 14-20-208; Acts 2003, ch. 90, § 2.

Compiler's Notes. Acts 2003, ch. 90, § 2, directed the code commission to change all references from “county executive” to “county mayor” and to include all such changes in supplements and replacement volumes for the Tennessee Code Annotated.


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