(a) The appropriations made by the county legislative body shall constitute authorization for the expenditures contained therein unless otherwise limited by the county legislative body.
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Terms Used In Tennessee Code 5-21-113

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Committee: means the county financial management committee. See Tennessee Code 5-21-102
  • Department: means the finance department. See Tennessee Code 5-21-102
(b) Expenditures may be made and obligations created against any appropriation to an aggregate total of the amount appropriated.
(c) The expenditures and encumbrances against the amounts appropriated shall be made only upon an order or authorization issued by the department.
(d) No expenditures made or obligations created in any manner shall be valid or binding against the county except as provided by this chapter.
(e)

(1) The budget committee, with the consent of any official, head of any department or division that may be affected, may make transfers and adjustments within the smallest budgetary itemization of any subdivision.
(2) Any other transfers or adjustments shall be submitted to the budget committee for its recommendation to the county legislative body.
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