Tenn. Code Ann. § 71-5-2208: Examination and preservation of accounts

(a) The book of accounts shall be balanced every year, and, on or before December 31, shall be submitted to the county mayor for settlement, together with the vouchers.

(b) If the county mayor finds the account correct, the county mayor shall write beneath the same the words, "examined and approved," and sign the county mayor's name to the book of accounts, and retain the vouchers, and cause them to be placed in the office of the county clerk, and carefully preserved in separate files.