Private Acts of 1937 (2nd Extra. Sess.) Chapter 38

SECTION 1. That it shall be the duty of the Jefferson County Board of Highway
Commissioners on or before the first Monday in April of each year, to prepare and file with the
County Court Clerk an itemized statement or budget of the funds which said Commission
estimates to be necessary for the construction, maintenance, upkeep, and operation of the roads,
bridges and county workhouse in Jefferson County, and expenses incident thereto, for the year
commencing on the first day of September following the making of said report; the said budget
shall show in detail and in separate items the estimated amounts necessary for salaries and office
expenses, new equipment, maintenance or repair of old equipment, bridges, lumber, gravel,
maintenance of the County Workhouse, etc., the said budget shall likewise show in parallel
columns the amount expended the previous year for the respective purposes.
That it shall likewise be the duty of the Jefferson County Board of Education on or before
the first Monday in April of each year to prepare and file with the County Court Clerk of
Jefferson County an itemized statement or budget of the funds which said Board of Education
estimates to be necessary for the maintenance and operation of the schools of Jefferson County,
and expenses incident thereto, for the year commencing the first day of September following the
making of said report; the said budget shall show in detail and in separate items the estimated
amounts necessary for the office expenses and salaries of the County Superintendent and his
assistant, salaries for the different County Schools, the aggregate of the salaries for each
individual school, being shown, for the purchase of new equipment; for the maintenance and
repair of old equipment and school buildings, janitor service, bus service, insurance, and all other
expenses of said department. The said budget shall likewise show in parallel columns the
amounts expended the previous year for the respective purposes.
That it shall likewise be the duty of the County Judge and/or Chairman of Jefferson
County on or before the first Monday in April of each year to prepare and file with the County
Court Clerk of Jefferson County an itemized statement or budget of the funds which he estimates
necessary to be expended from the general county fund during the years commencing on the first
day of September following the making of his said report, for the payment of salaries, mothers'
pensions, maintenance of insane patients, jail bills, improvements and repairs of Courthouse and
jail, court costs, jail buildings, etc., and all expenses which are properly paid out of the General
County Fund.
It shall also be the duty of the County Judge and/or Chairman of Jefferson County at the
same time to prepare and file with the Clerk a statement or budget showing the amounts that will
be necessary to pay the various County bonds, together with interest thereon, which have been
issued by the County, which will mature or become due during the ensuing year. The budgets of
the County Judge and/or Chairman will likewise show in parallel columns the amounts expended
the previous year for respective purposes.
That it shall be the duty of all other County agencies and parties not hereinbefore
specifically mentioned, having authority to expend or expending County funds to file with said
Clerk each year on or before the first Monday in April an itemized statement of the budget of the
funds estimated to be necessary to be expended by said agencies or departments for the year
commencing on the first day of September following.
That it shall be the duty of the County Trustee on or before the first Monday in April of
each year to prepare and file with the County Court Clerk an itemized statement or estimate of
all funds, exclusive of the funds to be derived from the County tax on property, which he has
reasonable grounds to believe will be paid into his office during the year commencing on the first
of the following September, and which will be available for the purpose of defraying the
expenses of the County Government during said year; and said statement shall show the source
of each fund and said Trustee shall likewise show in a parallel column the amount received for
the same purpose from the same source during the year ending on the preceding August 31st, as
near as may be practicable, and he shall likewise show in said statement the actual amount
collected from the County tax on property during the year ending on the preceding August 31.
It shall be the duty of the County Court Clerk to record the budget herein referred to in a
well-bound book kept for that purpose and in a manner that shall make a permanent record of the
same.
SECTION 2. That a committee composed of Harry Vance, F.W. Rankin and Paul Taylor,
shall be and constitute the Budget Committee of Jefferson County, Tennessee, to serve until their
successors are appointed as hereinafter provided. That it shall be the duty of the County Judge
and/or Chairman with the approval and confirmation of the Quarterly Court of Jefferson County,
Tennessee, at its July term, 1937, and each year thereafter at its April term, to appoint a
Committee of three persons who shall be and constitute the Budget Commission of Jefferson
County, Tennessee. That no member of said Budget Commission, with the exception of a
member of the Quarterly Court, shall have an official connection with the County of Jefferson, or
be related by affinity or consanguinity to any official or employee of Jefferson County within the
third degree by the civil law. That the Quarterly Court may in its discretion allow the members
of said Commission such compensation for their services as said Court may deem right and
proper.
That immediately upon their selection said Budget Commission shall constitute a quorum
for the transaction of business. The County Court Clerk or one of his duly authorized deputies,
at the option of the said Commission, shall act as the Secretary of said Commission but shall
have no voice or vote in the deliberations of said Commission. That the duties of the Secretary
shall be to keep all records of the Commission, including a complete record of the proceedings
thereof, assist in the compilation of the data necessary for the Commission to prepare the budget
herein provided for and to assist in the preparation of said budget, and he shall perform such
other duties as shall be prescribed by said Commissioner. That the County Court in its discretion
may compensate said Secretary for services rendered in said capacity but in no event shall such
compensation exceed $4.00 per day for every day actually required to perform his duties as
Secretary to said Commission; and said Commission shall certify to the Quarterly Court at the
time it submits a budget as hereinafter provided for, the number of days the said Secretary has
been actually engaged in the performance of his said duties.
That each year prior to the meeting of the July term of the Quarterly Court of Jefferson
County, it shall be the duty of said budget commission to consider and examine the budgets
referred to in Section 1 hereof and such other records and data as may be necessary, and to
prepare on appropriate forms a complete itemized budget covering all of the proposed
expenditures of every kind and description to be made by or on behalf of the County of the year
beginning September 1st, following. And in preparing said budget, said Commission is not to be
bound by the amounts fixed in the several budgets of the various Departments of the County
referred to in Section 1 hereof, but shall make such changes therein as in the opinion of said
Commission are to the best interest of the County.
That immediately upon its organization, said Budget Commission shall cause to be
prepared appropriate printed forms on which the budget of the various Departments of the
County referred to in Section 1 hereof are to be submitted by said Commission. That said forms
shall be of such nature as to enable said Commission to submit to the Quarterly Court as
hereinafter provided a complete itemized budget and financial statement of the County in simple,
intelligible form, to the end that the Quarterly Court shall have before it in said budget all of the
data necessary to enable it to intelligently determine the proper amount to be allowed the various
Departments of the County during the year for which the budget is proposed and the amount of
revenue that will be available to pay the amounts so allowed. That the Budget Committee of
Jefferson County, may require the heads or other responsible representative of all departments,
divisions, boards, commissions, agencies, or offices of said County to furnish such information
as may be deemed advisable and in such form as may be required in relation to their respective
affairs and activities. And in determining the nature and kind of said forms, said Budget
Commission shall seek such expert advice in respect to this matter as will enable it to accomplish
the desired end.
That such budget, when prepared by said Budget Commission, shall be filed with the
County Court Clerk and by him recorded along with the budgets prepared by the several
departments of the County, as hereinabove provided for, in a well-bound book and kept as a
permanent record in the office of the County Court Clerk; and shall be submitted by the
Chairman of the Commission each year to the July term of the Quarterly Court of Jefferson
County in open court; and it shall be the duty of said Court before fixing the tax rate for the
current year to fully consider in open Court said budget prepared by Budget Commission, but the
same shall not be in any way binding on said Court. That said Court shall have full right and
power to alter, vary or change in any way it deems right and proper said budget so submitted by
said Budget Commission or any part thereof, but it shall be the positive duty of said Court at its
July term each year, to fix, establish and adopt a complete, itemized budget of the amounts to be
expended by each Department of the County government during the year beginning on the first
day of September following, and no warrants drawn against County funds after September 1,
1937, shall be binding on the County unless the items or expense for which said warrant is issued
shall have been included in a budget adopted by said Court as herein provided for; and no
warrant shall be valid or binding on the Court after the aggregate amount of warrants theretofore
drawn during the fiscal year by or on behalf of any Department of the County government, shall
equal the amount allowed said Department in the budget adopted for that year.
That in preparing said budget herein provided for, it shall be the duty of said Budget
Commission to take into consideration any unexpended balances that may remain at the end of
the year to the credit of any Department from the amount allowed such Department for the
previous year.
That as nearly as may be practicable, said Commission shall show in its budget the
amount of actual expenditures of each Department of the County government during the
preceding year to be shown in a column parallel to that containing the amounts proposed for the
ensuing year, but the actual expenditures under each head for the preceding year.
That from the data and information herein required to be prepared and filed by the
County Trustee and such other data as it may be necessary to examine, said Budget Commission
shall likewise show in its budget an itemized statement or estimate of all funds, exclusive of the
funds derived from the County tax on property, which said Commission had reasonable grounds
to believe will be available during the year for payment of the amounts allowed in its said budget
for said year, and it shall also show as nearly as may be practicable, the amount of revenue
derived from the same sources during the preceding year, together with the amount actually
collected from the County tax on property during such preceding year.
That said Budget Commission shall, along with its budget, submit its recommendation to
the Court with respect to tax rate on property for the current year together with its estimate of the
amount that will be actually collected during the year beginning on the first day of the following
September from the tax so recommended. That at the same time and in the same report said
Budget Commission shall submit to the Quarterly Court a full and complete statement of all
outstanding and unpaid warrants and the outstanding bonded indebtedness of the County,
showing the amounts and maturities of all outstanding bonds, the purpose for which issued and
any other information relative thereto which said Commission shall deem pertinent.
That along with its budget and report said Commission shall submit to said Court such
other data, information and recommendations as it may deem advisable and necessary to enable
the Quarterly Court and the public to fully understand the financial condition of the County and
the property recommended by said Commission.
That the secretary of said Commission shall mail a full and complete copy of the report
and budget prepared by said Commission to each member of the Quarterly Court at least ten days
before the July term of said Court, a newspaper published in Jefferson County, or having a
general circulation in the county, said publication to be at least ten days before each July term of
said Court.
SECTION 3. That in the event that said Budget Commission fails, refuses or neglects to
prepare and submit the budget herein provided for to the said Quarterly Court at its July term,
then it shall be the duty of said Quarterly Court, at said term of said court to establish and adopt
an itemized budget covering the amounts to be expended by each Department of the County
government for the year beginning on the first day of the following September, said budget to be
of the same kind and form as that herein required to be prepared by said Budget Commission,
and it shall be a misdemeanor of office for any official of Jefferson County from and after
September 1, 1937, to draw, sign, or issue the warrant of Jefferson County against any fund of
Jefferson County unless a budget has been adopted by said Quarterly Court as herein provided
for; and no warrant shall be valid or binding on the County of Jefferson unless the item of
expense for which said warrant is drawn shall have been included in budget adopted according to
the provisions hereof.
That the budget as finally adopted by the Quarterly Court at its July term each year shall
be spread on the minutes of said Court, and from and after September 1,1937, no warrants shall
be drawn against any funds of Jefferson County by any official of said County unless and until a
budget has been adopted by said quarterly Court as herein required; provided that warrants may
be issued prior to September 1,1937, covering any obligation or indebtedness of said County
actually incurred prior to said date.
SECTION 4. That it shall be the duty of each department of the County government that
disburses public funds, including the Jefferson County Board of Education, Jefferson County
Board of Highway Commissioners, and the County Court Clerk, and County Judge, and/or
Chairman in regard to the fund designated as the "General County Fund" to keep all such books
and records as will enable them to fully and specifically comply with the provisions of this Act.
Each of said departments and officials shall close the books kept by it or him as of the 31st day
of August each year, showing the balance to its or his credit, said balance to represent the
difference between the amount allowed said department or fund in the budget for the year ending
on that date and the aggregate amount of the warrants issued and chargeable against said amount
allowed in said budget, regardless of whether said warrants have been paid or not; and it shall
likewise be the duty of each
of said departments and said officials to open its or his books on the first day of September of
each year bringing forward the balance, if any, arrived at in the manner herein provided for,
remaining to the credit of said department or fund from the previous year, to which shall be
added the amount allowed said department or fund in the budget adopted by the Quarterly Court
at its July term next preceding.
That said books shall be kept in such a manner as to at all times show the amount allowed
that department or fund in said budget adopted at the July Term of the Quarterly Court and the
amount of all warrants drawn and chargeable against said fund, regardless of whether said
warrants have been paid or not, said warrants to be posted in said books as the same are issued.
That on the first day of each September hereafter the amount allowed each department or
disbursing agency of the county government or county fund in said budget shall also be placed at
an appropriate place on
the stubs remaining in said warrant books; and at the end of each month it shall be the duty of
every official drawing warrants against any fund of Jefferson County to reconcile the balance to
the credit of the fund drawn against as shown by the books required to be kept by said official;
provided that for the fiscal year beginning the 1st day of September, 1937, the books of each
department shall be opened by placing to the credit of each department the amount allowed it in
the budget adopted at the July Term, 1937, of the Quarterly Court without regard to the number
of warrants theretofore issued by said Department or the head thereof which have not been paid;
and said amount so allowed said department for the fiscal year beginning September 1,1937,
shall also be placed at an appropriate place on the stubs of the warrant book used by said
department before any warrants are drawn or issued by said department after the beginning of
said fiscal year, and thereafter the balance from day to day shall be arrived at and carried in said
warrant stubs as herein provided for. Provided, however, that the fiscal year of the Board of
Education shall begin on July 1, 1937, and each year thereafter on July 1st but in all other
respects conform to the provisions of this Act.
Provided further that the Quarterly County Court of Jefferson County shall have full
power to amend the budget adopted by the Highway Commission to permit that body to expend
all sums received by it from the State for road purposes whether included in the budget by the
Quarterly County Court or not.
And provided, further, that the Quarterly County Court of Jefferson County shall have
and possess full power to amend the budget adopted by it for educational purposes and the
maintenance of the County system of schools, so as to permit the county board of education to
expend all sums received or any part thereof were included in the budget for educational
purposes adopted by the Quarterly County Court under the provisions of this Act. Such action
by the Quarterly County Court may be taken at any regular session, or any session called for the
purpose of amending such budget,
it being the intent of this amendment to permit the County Board of Education to expend all
sums received from the state for educational purposes regardless of estimated receipts from the
state.
And provided, further, that the Quarterly County Court of Jefferson County shall have
and possess full power to amend the budget adopted by it for general county purposes, known as
"General County Fund", so as to permit the County Court Clerk and County Judge and/or
Chairman to expend all sums received for general county purposes, regardless of source, and
regardless of whether or not such sums or any part thereof were included in the annual budget for
general county purposes, regardless of source, and regardless of whether or not such sums or any
part thereof were included in the annual budget for general county purposes adopted by the
Quarterly County Court under the provisions of this Act. Such action by the Quarterly County
Court may be taken at any regular session or any session called for the purpose of amending such
budget, it being the intent of this amendment to permit the County Court Clerk, County Judge
and/or Chairman to expend all sums received for general county purposes, regardless of
estimated receipts for said account by the County Budget Committee, as long as such
expenditures do not exceed the total funds credited to this account for any one year.

SECTION 5. That it shall be unlawful and a misdemeanor in office for any official or
employee of Jefferson County to draw, sign, issue, deliver, or to authorize the drawing, signing,
issuance or delivery of any warrant against any fund of said County, when the aggregate of the
warrants therefore issued or signed, whether the same have been paid by the Trustee or not,
equals the amount allowed in the budget adopted by the Quarterly Court to that department or
fund of the County against which said warrant would otherwise be chargeable, plus the balance,
if any, that may have been brought forward to the credit of such department or fund from the
previous year, and it shall also be a misdemeanor in office for any official to sign or issue, or
authorize the signing or issuance of a warrant or warrants against any County fund, in excess of
the amount allowed said fund in the budget adopted by the Quarterly Court plus any balance
remaining to the credit of such fund from the previous year.
That it shall be the mandatory duty of every official drawing warrants against any County
fund to keep advised and know before he signs, issues or delivers any warrant, whether or not the
aggregate of the warrants theretofore issued against said funds out of which said warrant is
payable equals the amount allowed said fund or department in the budget for that year plus any
balance brought forward from the previous year, and it shall be the duty of said Budget
Commission before submitting its annual report to the Quarterly Court to examine the books and
records of each department of the County government for the purpose of ascertaining whether or
not the warrants issued by or on behalf of any said departments during the year ending on the
preceding August 31st have exceeded the amount allowed said departments in the budget
adopted for that year, and said Commission shall show in its report to be filed with its budget
each year the departments, if any, that have issued warrants in excess of the amounts allowed
such departments in the budget for said year, and it shall be the mandatory duty of the Quarterly
Court to certify the facts to the District Attorney General for the presentation to the Grand Jury at
the next term of the Circuit Court, and it shall be the duty of the District Attorney General to
present the facts to said Grand Jury and to institute such other proceedings as may be necessary
to give full effect to the provisions of this Act.
SECTION 6. That it shall be a misdemeanor in office for any County Officer or agent or
employee, including the members of the Jefferson County Board of Highway Commissioners,
the members of the Jefferson County Board of Education, the County Superintendent of
Education, the County Judge and/or Chairman, and the County Court Clerk, to violate any
provisions of this Act or to fail or refuse to do so or perform any of the duties placed upon them
or any of them by this Act, and any such officer or official failing to perform the duties imposed
by this Act or otherwise violating this Act, or who procures, aids or abets in the violation of any
provision of this Act, shall upon conviction thereof be subject to a fine of not less then $100.00
nor more than $500.00 or by imprisonment for a period of not exceeding one year, or both, in the
discretion of the Court, provided further that any County Official convicted under this Act, shall
be subject to removal from office under the ouster laws of the State of Tennessee, and it shall be
mandatory upon the Quarterly County Court to appropriate the necessary funds for the
prosecution of such cause.
SECTION 7. That a brief synopsis of the budget shall be published in a newspaper
having general circulation in Jefferson County, and notice given of one or more public hearings
at least fifteen days prior to the date set for hearing, at which any citizen of the said Jefferson
County shall have the right to attend and state his views thereon.
SECTION 8. That the holding of any section or part thereof, or any subsection, sentence,
clause or phrase of this Act, to be void or ineffective for any cause, shall not affect any other
section or part thereof of this Act. It is hereby declared, and shall be conclusively presumed, that
this Act and each section, subsection, sentence, clause, and phrase thereof would have been
passed and enacted, irrespective of the fact that any one or more sections, subsections, sentences,
clauses or phrases thereof be declared unconstitutional or void or ineffective for any cause.
SECTION 9. That all laws and parts of laws in conflict with the provisions of this Act be
and the same are hereby repealed and this Act shall take effect from and after its passage, the
public welfare requiring it.
Passed: October 25, 1937.