The city manager or an officer appointed by the city manager shall serve as finance director and shall:

(1) Exercise a general supervision over the fiscal affairs of the city, and general accounting supervision over all the city’s property, assets and claims, and the disposition of such property, assets and claims;
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Terms Used In Tennessee Code 6-22-101

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • City: means any city or territory to be incorporated that may adopt chapters 30-36 of this title. See Tennessee Code 6-30-102
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Officer: means the mayor, aldermen, city attorney and city judge. See Tennessee Code 6-1-101
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
(2) Be the general accountant and auditor of the city;
(3) Have custody of all records, papers, and vouchers relating to the fiscal affairs of the city, and the records in the city manager’s office shall show the financial operations and conditions, property, assets, claims, and liabilities of the city, all expenditures authorized and all contracts in which the city is interested;
(4) Require proper fiscal accounts, records, settlements and reports to be kept, made and rendered to the city manager by the several departments and officers of the city, including all deputies or employees of the city manager’s department charged with the collection or expenditures of money, and shall control and audit the same; and
(5) At least monthly, adjust the settlements of officers engaged in the collection of the revenue.
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