2010 Tennessee Code
Title 5 - Counties
Chapter 8 - Receipt and Management of Funds
Part 5 - Accounting System and Reports
5-8-501 - Standard accounting system.

5-8-501. Standard accounting system.

The comptroller of the treasury, with the approval of the governor, shall devise a modern and effective bookkeeping and accounting system to be used by all county officials and agencies receiving and disbursing the revenues of the state or any political subdivision thereof, and shall prescribe the minimum standards that shall be required under such system.

[Acts 1953, ch. 25, § 1 (Williams, § 1681.1); T.C.A. (orig. ed.), § 5-825.]  

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