Tennessee § 9-2-138 Reconciliation of county fund accounts with trustee's records - Monthly and quarterly reports

Tennessee Statutes

§ 9-2-138 — Reconciliation of county fund accounts with trustee's records - Monthly and quarterly reports

Tennessee § 9-2-138

Title9

This text of Tennessee § 9-2-138 (Reconciliation of county fund accounts with trustee's records - Monthly and quarterly reports) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 9-2-138 (2026).

Text

(a)The administrative officers and employees shall reconcile their respective fund accounts with the records of the county trustee, and shall make a report at the end of each month showing the condition of the respective fund accounts. As to each fund, the report shall include the balance at the beginning of the month, receipts and expenditures for the month, and the balance at the end of the month. The monthly reports shall also include a reconciliation of the trustee's balances with the balances of the department, office, board, commission or agency. The reports shall be retained in the permanent files of the department, office, board, commission or agency.

(b)At the end of each quarter, the officers charged herein with making monthly reports shall prepare a quarterly report summarizin

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(a) The administrative officers and employees shall reconcile their respective fund accounts with the records of the county trustee, and shall make a report at the end of each month showing the condition of the respective fund accounts. As to each fund, the report shall include the balance at the beginning of the month, receipts and expenditures for the month, and the balance at the end of the month. The monthly reports shall also include a reconciliation of the trustee's balances with the balances of the department, office, board, commission or agency. The reports shall be retained in the permanent files of the department, office, board, commission or agency. (b) At the end of each quarter, the officers charged herein with making monthly reports shall prepare a quarterly report summarizing the monthly reports of that quarter, and a copy of the same shall be filed with the county fiscal agent.