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The County Executive is the Chief Financial Officer of the county and except in counties that have adopted the 1981 Financial Management System or a county charter that provides otherwise, the County Executive signs or co-signs county warrants, at least for general fund expenditures.
The County Executive may examine the accounts of the county officers to verify each item of the expenditure or revenue.
T.C.A. 5-6-110, 5-6-112.
The County Executive audits all claims for money against the county. In counties not providing otherwise, the County Executive serves as the chief accounting officer for the county and maintains the general fund accounts.
Although the exact role varies depending upon the particular county’s adoption of optional general laws, county charters or private acts, the County Executive generally has a strong role in the budgetary process andoften presents the consolidate budget for each fiscal year to the county budget committee or county legistlative body.