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2021 Tennessee Code
Title 5 - Counties
Chapter 21 - County Financial Management System of 1981
§ 5-21-116. Disbursement Warrants

Universal Citation: TN Code § 5-21-116 (2021)
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  1. All disbursement warrants drawn on the county trustee for the obligations of all county departments, agencies, and officials, including the county mayor, the county highway department, and the county department of education, shall be signed as provided in this section.


    1. The disbursement warrants shall be prepared in the finance department, and provided to each department for signing.

    2. Upon preparation of such warrant by the finance department, the department head signing the disbursement warrant shall keep one (1) copy for filing in such department.

    3. The original and all other copies of such warrant shall be returned to the director for such director's signature as a cosigner and for filing and mailing from the finance department.

    4. A duplicate copy of all disbursement warrants, with all original invoices and other supporting documents attached thereto, shall be kept on file in the office of the director.


    1. In lieu of each department agency or official signing disbursement warrants, the departments may authorize the director to use a signature plate in accordance with the general law and approval by the comptroller of the treasury.

    2. If such signature plate is used, it shall be locked in a safe place when not in use and supervised by the person responsible for its safekeeping when in use.

    3. A record shall be maintained indicating when the signature plate is used, numbers of the warrants signed, and the person using such plate.
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