At the July Agenda Committee meeting, I placed an item on the agenda to elect three County Revenue Commissioners. It appears to me that 13 Blount County Commissioners voted to break this state transparency law.
Commissioners Mike Akard, Archie Archer, Jamie Daly, Karen Miller and Tona Monroe voted yes on the state transparency law.
Commissioners Andy Allen, Brad Bowers, Rick Carver, Shawn Carter, Grady Caskey, Mike Caylor, Tom Cole, Dodd Crowe, Ron French, Mike Lewis, Kenneth Melton, Jerome Moon and Steve Samples voted no.
Commissioners Gary Farmer and Tom Stinnett were absent.
The good thing that came out of this vote is that commissioner Jerome Moon read a statement from the Comptroller’s Office that said that Blount County is one of only two counties in the state that doesn’t have an Audit Committee. Perhaps we will finally get an Audit Committee in light of the fact that there is only one other county besides Blount without one. However if we get an Audit Committee that exists on paper but never meets, like our Purchasing Commission, then what good will it do the taxpayers of Blount County?
5-8-601. Appointment — Tenure — Oath.
(a) (1) The county legislative bodies, at their July term, shall elect three (3) competent citizens, not members of the county legislative body, county clerk, or deputy county clerk, who shall be known as the “revenue commissioners” of the county.
(2) One (1) of these commissioners shall be an expert accountant.
(b) Their term of office shall begin on the first Monday in September following their election, and they shall hold office for two (2) years, and until their successors are elected and qualified.
(c) Before entering upon their duties, they shall subscribe to an oath before the county clerk that they will well and truly discharge all duties that may devolve upon them by law.
HISTORY: Acts 1907, ch. 602, § 76; Shan., § 935; Code 1932, § 1650; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), § 5-831.
(a) On Tuesday before the first Monday in January, April, July and October of each year, the revenue commissioners shall meet and critically examine the settlements of the county mayor, with all the collecting officers of the county.
(b) They shall inspect the reports of those collecting officers made to the county mayor, and the books of those officers, if necessary.
(c) They shall also carefully examine the financial report of the county mayor.
(d) They shall examine the checks and warrants on which disbursements from the treasury have been made, and compare these with the books of the treasurer or trustee.
(e) They shall ascertain what warrants have been drawn by the county mayor during the preceding quarter, which of these have been paid, which have been registered with the trustee and remain unpaid, and how many, if any, have been either registered or paid.
(f) The commissioners in each case shall see that the balances as stated in the report of the county mayor correspond with the balances shown to be on hand by the books of the trustee and exhibit of the cash or assets which the trustee has or should have on hand.
HISTORY: Acts 1907, ch. 602, § 76; Shan., § 936; Code 1932, § 1651; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 5-832; Acts 2003, ch. 90, § 2.
The revenue commissioners shall report, in writing at the end of each quarter, the result of their investigation, and it shall be their special duty to call attention to any neglect or violation of duty that they may observe on the part of any official.
HISTORY: Acts 1907, ch. 602, § 76; Shan., § 937; Code 1932, § 1652; T.C.A. (orig. ed.), § 5-833.
(a) The revenue commissioners shall be paid for their services such compensation as may be allowed them by the county legislative bodies of the respective counties as follows: not to exceed ten dollars ($10.00) per day for the chair and not to exceed eight dollars ($8.00) per day for other members for the time actually engaged in the discharge of their duties.
(b) (1) In counties having a population of: Click here to view image.
according to the 1970 United States census or any subsequent United States census, such compensation shall not exceed twenty dollars ($20.00) per day for the chair and not exceed fifteen dollars ($15.00) per day for other members for the time actually engaged in the discharge of their duties.
(2) In counties having a population of not less than fourteen thousand nine hundred (14,900) nor more than fourteen thousand nine hundred twenty-five (14,925), according to the 1980 federal census or any subsequent federal census, such compensation shall not exceed thirty dollars ($30.00) per day for the chair and twenty-five dollars ($25.00) per day for other members for the time actually engaged in the discharge of their duties.
HISTORY: Acts 1907, ch. 602, § 76; Shan., § 938; Acts 1921, ch. 135, § 2; Code 1932, § 1653; Acts 1959, ch. 231, § 1; 1971, ch. 294, §§ 1, 2; 1975, ch. 18, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 5-834; Acts 1984, ch. 509, §§ 1, 2.