Tennessee · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Tenn. Code Ann. § 5-21-113: Expenditures - Minor adjustments

(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. (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. Acts 1981, ch. 325, § 13.
(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.
(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.
(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.

Where this section sits in the code

TN Code
Title 5
Chapter 21

(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.

(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.

(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.

Collected 2026-09-14T18:32:26Z. Source file · JSON

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