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Financial Management Policies & Procedures Manuel

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Introduction…………………………………………………………………………………………………. Chapter 1


Revisions and Additions…………………………………………………………………………………. Chapter 2


Budget………………………………………………………………………………………………………… Chapter 3


General Accounting……………………………………………………………………………………….. Chapter 4


Purchasing Policy………………………………………………………………………………………….. Chapter 5


Requisition and Purchase Order Procedures………………………………………………………… Chapter 6


Delivery, Billing, and Payment Cycle………………………………………………………………… Chapter 7


Formal Bidding Policies………………………………………………………………………………….. Chapter 8


Fixed Asset Accounting …………………………………………………………………………………. Chapter 9


Payroll Procedures…………………………………………………………………………Chapter 10


Credit Card Procedures…………………………………………………………………….Chapter 11


Public Records Request Procedures………………………………………………………..Chapter 12


Emergency Medical Services Write Off Policy……………………………………………Chapter 13


Unclaimed Property………………………………………………………………………..Chapter 14


Surplus Property……………………………………………………………………………Chapter 15

Chapter 1



Section 1.1 Purpose:  The purpose of this manual is to provide a guide for Giles County departments and employees regarding all policies and procedures established by the Giles County Financial Management Committee as required by the adoption of the “County Financial Management Act of 1981” (Tennessee Code Annotated [T.C.A.] 5-21-101 through 5-21-130).  This manual was approved by the Giles County Legislative Body on __________________, effective immediately, and supersedes any previous guidance on the matters herein.   (NOTE:  This manual is not meant to conflict and/or supersede State policies or procedures; therefore, State law [T.C.A.] always prevails.  Also, Giles County’s financial condition is not to be impaired by any action of the County Legislative Body.)


Section 1.2 Distribution:  This manual will be distributed to all members of the Giles County Legislative Body, Giles County Financial Management Committee, Giles County departments, and other Giles County employees involved in areas covered by this manual.  All recommended changes or corrections should be forwarded in writing to the Finance Director, Giles County Finance Department, 222 West Madison, Suite 205, Pulaski, TN 38478.


Section 1.3 Revisions:  This manual is to serve as a permanent, up-to-date guide of all approved Giles County Financial Management Committee Policies and Procedures.  As additions and revisions are approved by the Committee, the added sections and/or revised pages will be forwarded to each individual named in above Section 1.1 for updating of this manual.


Section 1.4 Objectives:  To establish purchasing policies, rules, and regulations that are consistent with the “County Financial Management Act of 1981” as a supplement to the T.C.A., where applicable, to assure full and free competition for procurement of required supplies and/or services which are necessary for continuous and efficient Giles County operations.


Section 1.5 Statutory Authority:  These policies and procedures, effective December 16, 2019 supersede and rescind all previous promulgated policies and procedures and shall remain in effect until subsequently modified or rescinded.


Chapter 2












07/20/2020                              5.10 (b)                                    11

07/20/2020                              10.1 9c)                                   28

09/21/2020                                5.5                                           9


Chapter 3


Section 3.1 Budgeting General:  The County Legislative Body adopts the budget as the annual appropriation of the County at or before its July regular meeting.  The budget is a plan for revenue and expenditure that is adopted in order to provide specific services and, thereby, implement policies of the Committee.  It is also the legal authority to receive and expend funds.  As it is a plan, it is recognized that changing conditions will require budget adjustments.  These adjustments will be processed in the form of a Budget Amendment in accordance with the procedures and with approvals as required in Section 3.3 and 3.4 of this Chapter.


The normal budget process starts with a required meeting of the Budget Committee on or before the 1st of February (T.C.A. 5-21-110) and results in an approved budget, appropriations, resolutions, and a tax levy resolution at the July meeting of the County Legislative Body (T.C.A. 5-21-111).


At the January meeting of the Budget Committee, presenting the required procedures, forms, calendar, etc. are recommended.  Prior to distribution of budget forms to departments, the Committee will recommend guidelines and give direction to the various departments to use in projecting budgeted needs.


Section 3.2 Proposed Annual Budget Schedule:


Before 2/1       Budget Committee to establish calendar and procedures (T.C.A. 5-21-110).


Approx. 2/1     Budget forms prepared with historical data pertaining to prior and current year

To 3/01          expenditures; transmittal letter developed with budget guidelines and instructions.


Approx. 3/01 Budget forms and information distributed to departments and offices.


Approx. 4/1     Completed budget request forms due in Finance Director’s Office.


Approx. 4/15   Information received from departments is reviewed and compiled; initial revenue

To 5/14          projections are calculated; proposed budget document is prepared.


Approx. 5/15   Proposed budget and documents are presented to Budget Committee.


Approx. 6/09   Finalize budget with Budget Committee.


Approx. 6/10  Publish notice of public hearing and proposed budget at least 10 days prior to July meeting of County Legislative Body including a budget appropriations resolution and a tax levy resolution (T.C.A. 5-21-111).


Approx. 6/15   Budget hearing held by Budget Committee.


Approx. 6/30   County Legislative Body adopts a budget, resolutions, and tax levy resolution.



Each Month     Status of budgeted receipts and expenditures reported to County Legislative Body and




As Required       Budget amendments prepared and submitted to Budget Committee or County

Legislative Body for approval prior to expenditure of such funds.


Section 3.3 Line Item Budget Amendments – Required Approvals:


With approval of the County Executive and the Budget Committee, amendment of line items within a department/function budget of General Fund is authorized provided there is no net change to the total department/function budget.


With approval of the Commissioner of Highways and the Road Committee, amendment of line items within a department/function budget of the Road and Bridge Fund is authorized provided there is no net change to the total department/function budget.


With approval of the Director of Schools and the School Board, amendment of line items within a department/function budget of the School Fund is authorized provided there is no net change to the total department/function budget.


Section 3.4 Other Budget Amendments – Required Approval:  The County Legislative Body will be the approving authority for:


(a)   Budget amendments that result in an increase or decrease of the total budgeted revenue or expenditure of a fund and,


(b)  Revisions to line items within a department/function from one department/function to another within the same fund.  The above proposed budget amendments shall be submitted to the Budget Committee for its recommendation to the County Legislative Body.



Chapter 4



Section 4.1 Disbursement Checks – Signature Requirements:  All disbursement and payroll checks drawn on a County Trustee account for the obligations of all County offices, departments, and agencies shall be prepared and signed as provided in T.C.A. 5-21-116.  The department head will be deemed to be the Commissioner of Highways for all Road and Bridge Funds, Director of Schools for all school related funds, and the County Executive for all other funds.  In the absence of a department head, the Finance Director will be authorized to sign checks for them.


Section 4.2 Contract Review, Approval, and Administration:  All contracts, leases, agreements, etc. in the name of Giles County exceeding the current budget year shall be presented to the County Legislative Body for review and be spread upon the minutes of the County Clerk.


Prior to presenting the contract, lease, or agreement in final form to the County Legislative Body, it will be reviewed by the County Attorney.  It will also be reviewed and initialed by the Finance Director or Deputy Director to indicate that:


  1. Obligations contained in the contract are provided for in current budget.  If not, budget amendments will be prepared and presented.


  1. Minimum requirements relating to liability, property, workman’s compensation, or other necessary types of insurance are provided for in the contract to protect Giles County.


  1. Contract is in accordance with Giles County Financial Management Committee policy and procedures.


After approval of the contract, the contract will be signed by an authorized representative of all parties involved.  A fully executed copy of the contract will be retained by the County with like copies distributed to the other parties of the contract.  All original fully executed contracts should be forwarded to the Finance Department for filing and safekeeping.  It will be the responsibility of the Finance Director to see that all requirements of the contract such as performance bonds, certificates of insurance, payments to other parties, billing and receipt of funds from others, etc., are current and/or carried out in a timely manner.


Chapter 5



Section 5.1 General:  T.C.A. 5-21-118 through 5-21-130 sets forth the basic responsibilities and procedures for an economical and efficient purchasing system.  The primary objectives of centralized purchasing are cost savings through uniform consolidated purchasing practices and verification of funds availability prior to obligation.  No contract, purchase, or obligation of Giles County funds for supplies, materials, equipment, contracted services, or rentals shall be made without the prior execution of a purchase order except in the narrow definition of an emergency purchase.  The basic principle of an organized purchasing system is to plan the County’s needs, develop minimum specifications, and receive bids from the most bidders possible. Giles County, pursuant to 2015 Public Chapter 457 Title 12, Chapter 3, has set forth a threshold over which public advertisement and sealed competitive bids or proposals are required to an amount not to exceed $25,000 for non-emergency, non-proprietary purchases.


Section 5.2 Purchases Less Than $25,000:


  1. All purchases or sales of less than $10,000 may be made by the Finance Director/County Purchasing Agent in the open market without advertised or public notice.  For purchases less than $25,000   but more than $10,000, three (3) written quotations, whenever possible, must be obtained. Requisitions for items estimated to cost more than $25,000 will not be subdivided in order to circumvent the requirement for competitive procurement. The Purchasing Agent will annually review purchases less than $25,000 for the feasibility of a requirements contact to be formally bid periodically.


  1. The County Uniform Highway Law (T.C.A. 54-7-113) shall apply in regards to the Highway Department when applicable.


Section 5.3 Purchases exceeding $25,000:   All purchases or sales of more than $25,000 will require advertised procurement which includes the following essential elements:


  1. Preparation of invitation for bid containing clear specifications.


  1. Solicitation of bidders necessary to assure that full and free competition is consistent with procurement of the required products and services.


  1. Provision of adequate time for submission of bids consistent with size and type of procurement.


  1. Posting the invitation in a place open to the public and inserted at least once in a newspaper or County-wide circulation at least five (5) days prior to the bid closing date.  Bids accompanied from State and or Federal Funds, two weeks are required for newspaper circulation and a disclosure shall be displayed on the public notice of the funding source.


  1. Public opening of the bids.


  1. Award to the lowest responsible bidder whose bid, conforming to the invitation for bid (IFB), will be most advantageous to the county, price, and other factors considered.


  1. Technical evaluation will be made by the requisitioner as to the acceptability of the bids.  The Finance Director/County Purchasing Agent and appropriate department head (County Executive, Highway Superintendent, or Board of Education) will make the award based on criteria listed in subparagraph f above.  The Finance Director or department head may refer any bid to the Financial Management Committee for final award.  Any and all bids can be rejected if so stated in IFB.


  1. All fuel, fuel products, and perishable commodities are exempt from public advertisement and competitive bidding when such items are purchased in the open market.  A record of all such purchases shall be made by the Purchasing Agent and will specify the amount paid, the item purchased, and from whom the purchase was made.


  1. Chapter 8 covers the formal bidding process in detail.


Section 5.4 Purchase from Tennessee State Contract Pricing:  As authorized by state law, purchases through state contracts and price agreements meet the legal requirements for formal competitive bidding and will be exempt from limitations provided in these purchasing policies.  Departments should utilize state contract items whenever they provide a savings to the County, taking into consideration availability, location of supplier, delivery time, shipping charges, minimum orders, etc. when compared to locally available items.


Section 5.5 Cooperative Purchasing:  Giles County has elected to participate in the following cooperatives pursuant to Tenn. Code Ann. 12-3-1205(b):


National Purchasing Cooperative (the “Cooperative” operating as “National BuyBoard”)

County Resolution 2014-4

National Joint Powers Alliance (NJPA), now Sourcewell County Resolution 2014-33

TCPN Cooperation Purchasing Network County Resolution 2014-33

            NACO, U.S.Communities Purchasing Alliance County Resolution 2016-43

            Master Intergovernmental Cooperative Purchasing Agreement (IPA) County Resolution 2018-24

            HGACBuy Cooperative Agreement County Resolution 2020-42

SAVVIK Buying Group County Resolution 2020-42


Section 5.6 Piggyback Cooperatives:  Giles County is authorized to “piggyback” from other government entities.  All bid documentation must be on file from the original bid such as: public solicitation of the bid, bid sheets, and formal declaration of the bid award.  The entity must grant in writing the approval of the “piggyback.”  The Board of Education must have the School Board’s approval to “piggyback” from other entities.



Section 5.7 Emergency Purchases:  This is a purchase required under uncontrollable or unforeseeable circumstances where any delay would endanger the health of the residents of Giles County or cause additional and extensive damage to County property or adversely affect programs in Giles County government.  If an emergency exists during working hours, the Finance Department will be notified and direction received from the Finance Director as to the proper steps to be taken.  If the emergency occurs when the Finance Department is closed, every effort should be made to obtain at least three (3) bids (oral or written) prior to purchase.  The next working day, a Requisition should be delivered to the Finance Department.


Section 5.8 Sole-Source Purchases:  Sole-source procurement is any action that limits the Purchasing Agent to one source of supply.  This action can be initiated by a sole-source justification letter by specifying a brand name or “equal” characteristics, by means of restrictive specifications written around a particular product, or by specifying “no substitutions” on the requisition.  The fact that an item has been used satisfactorily is not justification to exclude procurement of items of similar or equal performance, quality, or design; nor will personal preference of an item justify excluding items that would serve the purpose.  The determining factor in preparing specifications shall be requirements of the County, not personal preferences of County employees. Sole source justification letters shall accompany the requisition giving reasons justifying the particular source for the procurement.  Reasons given must be factual – no opinions, beliefs, or personal preferences.



Section 5.9 Conflict of Interest:  Purchases of all supplies, materials, equipment, contracts for labor or services and leases are void if the Finance Director, County Commissioners, County officials, or other County employees have an interest in said purchases, contracts, or leases.  The County shall not be liable for any such purchase, contract, or lease.  T.C.A. 5-21-121 provides that “……The Director, Purchasing Agent, members of the Committee, members of the County Legislative Body, or other officials, employees, or members of the Board of Education or Highway Commission shall not be financially interested, or have any personal beneficial interest, either directly or indirectly, in any purchase of any supplies, materials, equipment or contractual services for the County.  No firm, corporation, partnership, association, or individual furnishing any such supplies, materials, equipment or contractual services, shall give or offer nor shall the Director or Purchasing Agent or any assistant or employee accept or receive directly or indirectly, from any person, firm, corporation, partnership or association to whom any contact may be awarded, by rebate, gift or otherwise, any money or other things of value whatsoever, or any promise, obligation or contract for future reward or compensation.


Section 5.10 Purchase Procedures:  After deciding a need for your department and the availability of budgeted funds, a requisition should be prepared for all purchases.


  1. Purchase Requisitions: Although the purchase order is the official document or contract between the County and vendor, the requisition is the most critical document to insuring responsive service with centralized purchasing.  It will be the duty of each person and department having a need for equipment, materials, supplies, contracted services, or other things to anticipate their needs and place requisitions in advance to allow time for procurement under an orderly purchasing procedure.  Requisitions should be placed two to four weeks plus delivery time before the merchandise is needed.  A requisition may be completed on either the Finance Department form or on plain paper giving the same information requested on the preprinted form.  The originator should retain one (1) copy and forward a copy to the Finance Department.  The requisition should provide as much information as possible.  The complete budget account number for the purchase of the supplies/materials/services must be entered on the requisition.


  1. Purchase Order: A purchase order is required for purchase over $50.00.  The purchase order is the official order acceptance of the bid offer which consummates a contract.  At the time the purchase order is sent to the prospective vendor, the County enters into a contract with that vendor; therefore, it is important that the bids be carefully considered and purchase orders properly prepared.  The Purchasing Agent or designee shall prepare the purchase order.  Purchase orders are generated through the Local Government software, a copy of the purchase order accompanies the invoice. Departments, upon request, are issued a copy of the purchase order.  The following are exempt from the issuance of a purchase order:


  1. Payments of utilities and telephone bills
  2. Payment of payroll tax liabilities, payroll deduction liabilities
  3. Payments of monthly leases, maintenance agreements, computer software agreements
  4. Payment of travel reimbursements
  5. Payment of insurance: worker’s comp, property, liability, etc.
  6. Payments for newspaper ads
  7. Payments for drug testing
  8. Payments for jury pay
  9. Payments for periodicals
  10. Payments for professional and medical services
  11. Payments for dues & memberships
  12. Payments for fuel purchased with gas cards
  13. Payments for trash pickup/disposals





  1. Changes to Purchase Orders: Changes will follow the same procedures as if a new purchase order is being issued.  A purchase order cannot exceed 30% of the original issuance amount.  No employee will have the authority to change a purchase order or contract unless it is approved in advance by the Finance Director in accordance with governmental purchasing procedures.


  1. Follow-Up and Expediting Orders: The Finance Director/Purchasing Agent will be responsible for follow-ups, expediting of orders, and price discrepancies.


  1. Blanket Purchase Orders. Blanket purchase orders are used to reduce time and administrative cost for low dollar items purchased on a regular basis.  These purchase orders are used for repetitive low dollar purchases and purchases against a previously bid annual or semi-annual requirements contract that sets a fixed price for these items.  Blanket purchase orders will be issued on a monthly basis for a specified dollar amount as determined by the elected official, department head, or Finance Director.  Items costing over $500 and not covered by requirements contract or state contract may not be purchased against a blanket purchase order unless approved by the Finance Director.  The requester will attach, itemize, total all invoices/receipts, indicate the total amount to be paid and forward all documents to the Finance Department.


  1. Confirmation of Purchase Orders.  At times it will be necessary to obtain price quotes over the phone.  The Finance Director/Purchasing Agent will authorize such purchases and provide the purchase order number.



Section 5.11 Purchases of Property at Public Actions:  All elected officials and department heads should comply with T.C.A. 12-2-421 purchases of property at public auctions – reporting as outlined



  1. Notwithstanding the requirements of its charter, or any other law, any municipality or county may purchase advertised auction new or secondhand articles or equipment or other materials, supplies, commodities and equipment without public advertisement and competitive bidding.  The governing body shall establish written procedures governing purchases at publicly advertised auctions.


  1. If a municipality or county purchase any materials, supplies, commodities or equipment at a publicly advertised auction pursuant to subsection (a), then the purchasing official shall report the following to the governing body of the municipality or county making such purchase:


  1. A description of the materials, supplies, commodities or equipment that was purchased;


  1. The auction where such items were purchased;


  1. The purchase price of such items; and


  1. The vendor of such materials, supplies, commodities or equipment.




  1. All other department heads who are not an elected official must submit a signed letter of intent to purchase at a publicly advertised auction to the Finance Director in advance of the auction date requesting a purchase approval letter from the Finance Director.  The intent letter should include the name and date of the auction, a general description of the item(s) to be purchased i.e. equipment, materials, the amount of funds to be spent, and the distribution line to be used.


  1. The Finance Director will issue the purchase approval letter to said auction company detailing the department’s name and authority to purchase said item, i.e. equipment, materials, the line item number, the maximum amount to be spent and the date of the auction.


  1. If any materials, supplies, commodities or equipment are purchased at a publicly advertised auction then the purchasing agent will report the above information to the governing body of the county making such a purchase.








Chapter 6



Section 6.1 County General


  1. Elected official, department head and or approved designee approves and signs all requisitions and forwards to the Finance Department.  If an elected official or department head chooses to allow a designee to sign a requisition, written authorization must be on file at the Finance Office.


  1. Finance Department reviews requisition and funds available, drafts purchase order number.


  1. Requisition, accompanied with a purchase order number, is returned to requesting department.


  1. Purchasing Agent creates and signs the purchase order and the Finance Director or Deputy Director co-signs the purchase order.


  1. Elected Official, department head or designee signs invoices, attaches any receipts and packing documents and returns to the Finance Office for payment.


  1. For blanket purchase order procedures, see Section 5.9e.


  1. For emergency purchase procedures, see Section 5.6.


Section 6.2 School Department


  1. Schools:


(1)  Teachers, custodial personnel, or other employees complete a requisition and forwards to the school principal for approval.  The school principal approves by signing the requisition then forwards to the Board of Education.


(2)  The Board of Education reviews requisition, verifies funds availability, assigns budget code and forwards to the Finance Office. Note:  A purchase order will not be issued without the Director/Assistant Director’s approval on the requisition. Exception Food Service/Federal Programs.


(3)  Finance Office reviews requisition and funds available, drafts purchase order number.


(3)  Requisition, accompanied with a purchase order number, is returned to requesting school.


(4)  Purchasing Agent creates and signs the purchase order and the Finance Director or Deputy Director co-signs the purchase order.


(5)  Requester signs, attaches receipts any packing documents, and returns to the Finance Department for payment.

  1. School Departments:


(1)  Department heads complete a requisition with a budget code and forwards to the Director/Assistant Director of Schools or Director’s designated representative for approval.


(2)  Director/Assistant Director reviews requisition, verifies funds availability and forwards to the Finance Office. Note: A purchase order will not be issued without the Director/Assistant Director’s approval on the requisition.  Exception Food Service/Federal Programs.


(3)  Finance Office reviews requisition and funds available, drafts purchase order number.


(4)  Requisition, accompanied with a purchase order number, is returned to requesting department.


(5)  Purchasing Agent creates and signs the purchase order and the Finance Director or Deputy Director co-signs the purchase order.  Exception Food Service and Federal Programs.  Federal purchase orders are cosigned by Federal Programs Directors.


(6)  Requesting department signs, attaches receipts and packing documents, and returns to the Finance Office for payment. Payments allocated from Federal Funds must be approved by the Federal Programs Director before payment is rendered.


(7)  For blanket purchase order procedures, see Section 5.9e.


(8)  For emergency purchase procedures, see Section 5.6.



Section 6.3 Highway Department


  1. Road Superintendent or designee creates a requisition, verifies funds availability, assigns budget code and forwards to the Finance Department.


  1. Finance Office reviews requisition and funds available, drafts a purchase order number.


  1. Requisition, accompanied with a purchase order number, is returned to department.


  1. Purchasing Agent creates and signs purchase order and the Finance Director or Deputy Director co-signs the purchase order.


  1. Road Superintendent or designee signs invoices, attaches any receipts and packing documents and returns to the Finance Office for payment.


  1. Blanket purchase orders will be issued monthly to vendors supplying materials for the Road Department on a continuing basis.  A specified dollar amount will be placed on the purchase order as determined by the Road Superintendent and the Finance Director.


  1. For emergency purchase procedures, see Section 5.6.

Chapter 7



Section 7.1 Accounts Payable


  1. Outstanding Purchase Order File:  Upon issuance of a purchase order, a copy will be maintained in an “outstanding purchase order” file, by numeric order until the order is fully paid or canceled. When an invoice is received from the vendor, the outstanding purchase order copy will be pulled and placed with the invoice.


  1. Receiving Invoices:  When an invoice is received it is matched to the purchase order assigned, verified as to price bid or quoted as it appears on the purchase order, quantity, freight charges, and exempt taxes.


  1. Verification for Payment:  When an invoice, receiving report, packing slip, or bill of lading is received, the quantity, price, and exceptions noted on the various documents will be verified. Appropriate signatures when applicable are obtained before an invoice is paid. Giles County is tax exempt, and no taxes should be included on an invoice.  If taxes are included, the vendor should be contacted, and a Tax-Exempt Certificate provided to that vendor.  At this time, payment may be made considering cash discounts, cash flow, and cash investments.



Section 7.5 Paid Files:  When County obligations are paid, invoices will be initialed by the Accounts Payable Clerk.  The payment stub will be stapled to the paid invoice along with any supplementary information including: purchase order, requisition, and shipping documents.  This will be filed alphabetically by vendor and maintained in a file cabinet for future use and auditing.


Section 7.6 Partial Payments:  When there is to be a lengthy delay in receiving all of the merchandise purchased or when cash discounts are offered, a partial payment may be made for the order.


Section 7.7 Payments:  After complete verification, payment shall be made by issuing a County payment. Invoices shall be paid in a timely manner.


Section 7.8 Delivery Cycle:


  1. Materials are received by requisitioning department with delivery ticket.


  1. Receiving department checks delivery against requisition/purchase order to see if the order is complete.


  1. Receiving department signs and dates delivery ticket.


  1. Receiving department head signs and sends purchase order with delivery ticket to the Finance Department.





Section 7.9 Billing and Payment Cycle:


  1. Invoice is received at Finance Department.


  1.   Invoice is checked against purchase order.


  1.    Invoice is input into computer.


  1.   Purchase order is liquidated if not a partial payment.


  1.    Payments are processed, matched with invoices.


  1.    Payments are mailed to vendor.


  1.   Payment stub and invoice are filed.


Chapter 8



Section 8.1 What Will Be Bid:  Any item or combination of items from a source costing more than $25,000 for all funds (except Highway/Public Works Fund) (T.C.A. 54-7-113) will be bid using a sealed bid unless an emergency exists.


Section 8.2 Need Evaluation and Basic Specifications:  Each department will determine its needs and submit specifications to the Purchasing Agent.


Section 8.3 Specifications:  Quality is as important as price.  Quality buying or value analysis is defined as the purchase of goods, supplies, materials, equipment, or services which fulfill but do not exceed the requirements for the intended purpose at the lowest price.  Specifications should adequately and clearly define the minimum requirements of the item to be purchased in order to receive the maximum number of bidders.


  1. Detailed Specifications:  Detailed specifications will be developed for all projects and all items to be bid.


  1. Specifications Using Manufacturer’s Brand Name, Brand, and Catalog or Model Number:  Generally, using this type of specification is adequate.  If more than one manufacturer’s product meets the specifications, each will be listed in the specifications.  In using this type of specification, the minimum features to be accepted will be specified, and the provision “or equal” or similar qualifying words will be part of the specifications.


Section 8.4 Formal Bidding Procedures:


  1. Soliciting bids:


(1)  General Requirements:  Bids will be solicited from enough qualified sources to assure full and free competition for procurement of required supplies or services.


(2)  Method for Soliciting Bids:  The Purchasing Agent will mail, fax, or deliver invitations for bid (IFB) to prospective bidders and will also display copies of the invitation or notices.


(3)  Paid Newspaper Advertising:  Announcements of proposed procurements will be inserted as paid advertisements in newspapers only when the amount exceeds $25,000.


(4)  Copy of Invitation to Requisitioning Office:  A copy of each invitation for bid will be furnished to the requisitioner for his inspection and appraisal.


(5)  Record of Distribution:  A record will be kept of the distribution of invitations for bid in the Finance Department.


  1. Receipt and care of bids:


(1)  General Requirements:  Bids will be received, handled, and protected in a manner that will prevent fraud and preserve the integrity of the County’s competitive bidding system.


(2)  Bid Depository:  As bids are received in the Finance Department, they will be placed in a secure area until time for the bid opening.


(3)  Sealed Bids Not to be Opened:  Bids will not be opened, read, or in any manner made public until the time set for opening, except as set forth in 8.4b (4) below.


(4)  Identification of Sealed Bids:  A bid received without proper identification on the envelope may be opened for identification purposes.  The bid will be immediately resealed, and no information obtained from the bid will be disclosed.  An explanation of why the bid was opened, signed by the person who opened it, with date and hour received will be placed on the envelope.


(5)  Date of Receipt Marked on Envelope:  Each bid envelope will be time stamped or have written on it in ink, the date and hour of actual receipt.  The notation will be signed by the person entering the information on the envelope.


  1. Late Bids, Modifications, and Withdrawals:


(1)  General Requirements:  Information concerning the normal time for mail delivery will be obtained by the Purchasing Agent from the local postmaster or his authorized representative to determine whether the bidder mailed the bid in sufficient time to expect delivery by the closing date.  When time permits, such information will be obtained in writing.  Modifications by telephone will not be permitted.  Bids may be withdrawn at any time up to the time of the award.  Bids may not be withdrawn after award.


(2)  Telephone or Oral Bids:  No oral, telephone, or faxed bids will be accepted on formal, advertised bids.


(3)  Hand Carried Bids:  A late hand carried bid or any other late bid not submitted by mail will not be accepted.


(4)  Notification to Late Bidder:  All formal invitations to bid specify a date, hour, and location of the public opening.  EACH VENDOR WILL BE RESPONSIBLE FOR SEEING THAT THE BID ARRIVES IN TIME TO BE CONSIDERED.  Incorrect filing, mailing, or lateness resulting from the United States Post Office will not be an excuse and such bids will not be accepted.  The bidder will be notified of the late bid, and the late bid will be returned unopened if requested.


  1. Signing and Submission of Bids:


(1)  General requirements:  In order to receive consideration, bids will be filled out, executed, and submitted in accordance with the instructions accompanying the bid form and in sufficient time to reach the designated office at or before the time fixed for the bid opening.


(2)  Signing of Bids:  Bids will be signed by bidders prior to submission.  Signatures in lead pencil are acceptable but are discouraged.  Corporate names, trade names, or partnership titles may be stamped or typewritten, but the actual signature of the authorized representative of the bidder will appear on the bid.  The signatures will be followed by the title of the signer.  Any incomplete business name or signature deficiency will be questioned and possibly disallowed by the Finance Director/Purchasing Agent. A justification will be filed with bid in Finance Department.


(3)  Bids Submitted in Envelopes:  Bids and written modifications of bids will be required to be submitted in sealed envelopes.  Unsealed bids will not be accepted.


(4)  Telephone, Fax, or Oral Bids:  No oral, telephone, or faxed bids will be accepted.


  1. Opening Bids:


(1)  General Requirements:  At the time fixed for opening, all bids received will be publicly opened and read aloud by the official designated to open the bids.


(2)  Date and Time of Bid Opening:  Each bidder will be requested to submit a bid in a sealed envelope at a specified date and time.


(3)  Data to Read:


(a)   Name of bidder.

(b)  Discount terms.

(c)   Delivery terms.

(d)  Quantity offered.

(e)   Price on each item and totals.

(f)   Any bid conditions or qualifications.


(4)  Recording of Bids:  Bids will be recorded using a Competitive Bid Summary Form.  The bids may be recorded as they are opened and read or after they are read; however, when there are a large number of bids, the bids should be recorded as they are read.


(5)  Bidders Not to Handle Bids:  Bidders, their representatives, or any spectators in the bid room will not be allowed to handle the bids after they have been opened; however, they may be allowed to inspect such bids when in the hands of a County representative.  This representative will answer any questions asked as to the content of any bid received.  On request, bidders may be provided copies of other bids.


(6)  Discussing Merits of Bids:  The relative merits of bids will not be discussed by the person opening the bids.  No statements will be issued by the bid opener at a bid opening bearing on the award, the possibility of a re-advertisement, mistakes in bids, etc.  No oral instructions will be given to bidders any time during the opening.  Protests of bidders and inquiries regarding the award of the bid will be referred to the Finance Director after completion of the bid opening procedure.


  1. Evaluation of Bids:


(1)  General Requirements:  Bids will be evaluated to determine the lowest responsible bid.  Because various factors in addition to price may have to be considered in determining the lowest bidder, the evaluation of bids calls for exercise of good judgment, making fair and impartial decisions, and a knowledge of basic rules and regulations by the Finance Director/Purchasing Agent.


(2)  Abstracting Price Information:  Extensions of unit prices will be checked for accuracy.  In case of error, the unit price will govern, and the correct extensions thereof will be entered on the abstract.  Where a few items of major equipment are involved, the total price will be shown on the abstract.  For a long list of miscellaneous items, unit prices will be abstracted, except when the Finance Director/Purchasing Agent requires that the abstract contain extensions of unit prices for broader comparison purposes.


(3)  Public Inspection of Abstract:  After bids have been evaluated and the award made, the abstract will be made available for public inspection.


(4)  Selection of the Bid for Award:  This is the lowest, responsible (best) bid that meets the bid specification(s).  When the lowest bid received is not awarded the bid, the Finance Director/Purchasing Agent will write a memo of justification and place in the appropriate bid file.  Each bid will be carefully evaluated as to quality, price, delivery, and service, and the report will give complete details on why the low bid should be waived.  The final decision for bids rests with the Finance Director and appropriate department head (County Executive, Highway Superintendent, or Board of Education).  The Finance Director or department head may refer any bid to the Financial Management Committee for final award.  Copies of rejected bids with reasons will be filed with other bids.


(5)  Equal Low Bid – Tie Bids:  Quality and service being equal, identical bids will be decided in favor of the local vendor.  If a tie exists between vendors being equal in all respects, the tie will be broken by a telephone call to the submitting bidders advising of the tie and asking whether they want to resubmit another sealed bid.


(6)  Protest:  Any protest not resolved by the Finance Director and department head will be referred to the Financial Management Committee.


  1. Bid Files Open to the Public:  Any citizen of Giles County will be allowed to see the bid files by contacting the Finance Director/Purchasing Agent.


  1. Rejection of Bids:  The County reserves the right to accept or reject any or all bids in whole or in part and to waive any minor irregularities in any bid.  Reasons for rejection should be noted on bid forms.


  1. Removal of Bidder from Official Bid List:  If a bidder does not perform in accordance with the bid conditions or specifications or if it is found that the bidder had intentionally violated these policies and regulations, and/or if the vendor fails to submit a bid on three successive invitations, the Finance Director/Purchasing Agent may remove the vendor from the official bid list until the violations are remedied to the satisfaction of the Director.



  1. Bonds:


(1)  Bid Bonds – Deposits of Good Faith:  In cases of large bids or contracts, the Finance Director may require a bid bond not to exceed 10% of the total bid.  A certified check, cashier’s check, or a properly executed bond will accompany the bid proposal.  The check will be made payable to Giles County.  Deposits of the bidders are held until award of the order of contract, and the deposit of the successful bidder is held until delivery is completed or services and/or, if required, provided a performance bond.


(2)  Performance Bond:  The performance bond is used to insure performance of contracts in the time and manner prescribed and to save, indemnify, and keep harmless the County against loss.  In cases of large or construction contracts, bid proposals will require 100% performance bonds.


Section 8.5 Special Areas:


  1. Vendor Discounts:  Vendor discounts will be considered in determining the low bidder.


  1. Splitting Orders:  No employee will split an order, divide the items to be purchased, or use similar practices to avoid the sealed bidding procedure.


  1. Contracts:  Contracts will be issued for construction projects and other items of a similar nature.  All contracts will be approved by the Finance Director and department head.


  1. Cooperative Procurement:  The Finance Director/Purchasing Agent may participate in, sponsor, conduct, or administer a cooperative procurement agreement with one or more other public bodies or agencies of the United States for the purpose of combining requirements to increase efficiency or reduce administrative expenses.


  1. List of Bidders:  The Finance Director/Purchasing Agent will compile a list of vendors.  The list will be divided according to the type of merchandise each vendor sells.  When bids are issued, each vendor will receive a copy or notification of the bid notice and/or specifications.



Chapter 9




The purpose of this policy is to provide guidelines and regulations for departments of Giles County regarding fixed assets.  Capitalization of general fixed assets is reported in the financial statements and establishes management control and continuing accountability for fixed assets acquired by County agencies.  Giles County will comply with Governmental Accounting Standards Board Statement 34.


Capitalization of general fixed assets includes land, buildings and improvements, roads and bridges, machinery and equipment, and construction in progress.  The amount represented in the financial statements should be documented by an inventory listing supported with detailed records for each asset.  Giles County has in place a Fixed Asset Record System using software from Local Government Corporation.


It is also the County’s responsibility to ensure proper accountability of certain other purchases made with County funds that do not represent general fixed assets.  This policy is to encompass that responsibility for “controllable items”.


Section 9.1 Administrative Policies:


  1. Fiscal Responsibility.


(1)  County Legislative Body/Board of Education.


(a) Approve policies, procedures, and regulations for departments regarding the accounting and reporting of fixed assets and infrastructure.


(b) Review findings and recommendations related to internal audits


(c) Ensure any identified deficiencies on non-compliance with policies are addressed.


(2)  Finance Department.


(a) Maintain inventory listings of all capital assets reported in the financial   statements.


(b)  Maintain a computer database detailing depreciation.



(3) Administrative Officials – Administrative officials (county officials, principals, supervisors, etc.) are responsible for the custody and maintenance of all assets purchased for or assigned to their office.


(a) Report the theft or loss of property, immediately to the Finance Department by phone, to be followed by a letter (or approved form) to the County Executive/Director of Schools (as appropriate) and Finance Department.  A police report should be obtained on all losses suspected as theft.


(b) Report to the Board of Education or Financial Management Committee (as appropriate) any assets deemed to be surplus and unneeded by their department for transfer or disposal.


(c) Any transfer or disposal of assets by administrative officials shall be documented in writing to relieve that official of said responsibility.


(d) Allow Finance Department access to all records necessary to aid in the determining of proper disclosure of fixed assets for reporting purposes.


Section 9.2 Accounting Policies:


  1. Capitalization.  The following items will be capitalized in the General Fixed Assets Account Group:


(1)  Land and Land Improvements

(2)  Buildings

(3)  Building improvements and additions that do not constitute repairs and maintenance.

(4)  Roads and bridges

(5)  Vehicles

(6)  Machinery and equipment *

(7)  Furniture and Fixtures*

(8)  Construction in progress

* These items will be subject to a dollar value test and/or life expectancy test.  (See 9.2d)


  1. Cost.  Fixed assets shall be recorded at historical cost, or if the cost is not reasonably determinable, at estimated original cost.  Donated fixed assets should be recorded at their estimated fair value at time received.


(1) Actual cost – This will include not only the purchase or construction cost (that can be obtained through invoice, purchase order and check paid files), but also charges necessary to place the asset in its intended location.  This includes costs such as freight and transportation, site preparation expenditures, professional fees and legal claims directly attributable to asset acquisition.


(2) Estimated original cost – This will be based on as much documentary evidence that can be found to support the cost such as interviews with personnel and price level adjustments for each asset.


(3) Donated cost – These assets will be based on their estimated fair value at a time of acquisition.  A determination as to the fair value basis will be included with property records.


  1. Accumulated Depreciation.  Accumulated depreciation will be recorded as required by the Governmental Accounting Standards Board Statement 34 (GASB34). Depreciation will be applied monthly.


  1. Dollar Value and Life Expectancy Tests.  Assets purchased with a dollar value less than $25,000.00 and with a life expectancy of less than three (3) years will not be included in the financial statements; however, certain items (controllable assets) will be tracked in inventory records for accountability purposes.   County Resolution 2019-13


  1. Operating/Capital Lease Assets.


(1)  Assets acquired under operating leases will not be capitalized.


(2)  Capital lease assets will be reflected in accordance with generally accepted accounting principles.


  1. Controllable Assets.  Controllable assets are assets that do not meet the criteria for a fixed asset but will be included in property management’s records for control purposes.  Such property would include all weapons, trailers, and other items as directed by the County Legislative Body or Board of Education.


  1. Asset Reduction.  Assets no longer owned by or in the possession of the County shall be removed from the records.


(1) Sold and/or retired – These assets will be removed from the capital asset records upon formal notification from the responsible party of such disposition.


(2) Obsolete – These assets will be removed from the capital asset records upon formal notification from the responsible party, whether sold or not.


(3) Transferred to Proprietary or Trust Fund – These assets will be removed from the capital asset records upon formal notification from responsible party and shall be accounted for in that fund.


  1. Other Miscellaneous Guidelines:


(1)  All land, buildings, and improvements included in the General Fixed Assets Account Group as of June 30, 2008 were based on existing records and deeds.  All subsequent additions/deletions will be based on actual invoices or disposal records.


(2) Controllable items will include all weapons, licensed vehicles costing less than $25,000, trailers, and any other items designated by the County Legislative Body or Board of Education.


(3) The County will use asset labels to track assets.



  1. Infrastructure Guidelines:


(1) The roads and bridges that are owned and/or maintained by Giles County are under the responsibility of the County Road Superintendent.  The County Finance Department will extract applicable roads and bridges from the Highway Department’s road and bridge lists and enter them into the fixed asset system.  The Finance Department will also enter a cost, useful life, and acquired date for each road and bridge (from GASB34).


(2)  The threshold for reporting of roads will be $25,000.


(3) The Highway Department has established a per mile cost for chip and oil and hot mix roads as average cost.  The Highway Department will use these costs and the University of Tennessee CTAS road software to reverse-trend to an estimated or actual acquisition date.  The Highway Department has a record of the cost of many bridges.  For those with no existing records, the Highway Department will estimate replacement costs that will also be reverse-trended using the UT CTAS inflation index.  All bridges inspected by the State will be reported, regardless of cost.


(4) Oil and Chip roads will be depreciated over 10 years; hot mix roads will be depreciated over 20 years; and bridges will be depreciated over 40 years.


(5)  Infrastructure will not be reported with a salvage value.


  1.  Inventory Procedures: Each department head will maintain an inventory listing for his/her      department.


  1. Examples of Maximum Depreciation Life in Years listed below:







Chapter 10



The task of processing and administering payroll is assigned to the Finance Department.  The pay plan of Giles County is established by each job classification.  These classifications are set by each Department Head, which reflects the knowledge, skills and abilities needed to fill that position.  The department head may change the employee from one classification to another.  All pay rates will be determined by the department head as he/she so decides within funds allocated in the budget.


10.1 Payroll Procedures


  1. Employees of all County departments are paid on a bi-weekly basis on Thursday.  Employees of

the Giles County Board of Education are paid either the 15th or the 30th day of the month

depending on their job classification.  If the 15th or the 30th fall on a Saturday, Sunday or holiday the employees will be paid on the last working day before the respective dates.  Occasionally                      due to holidays and breaks County employees and BOE employees may be paid at an earlier                    date at the discretion of the County Executive and/or Director of Schools.


  1. County/Highway/Ambulance:  All non-exempt employees will complete a time sheet to be turned   in to their department head/supervisor.  All time sheets must be checked for accuracy and signed by the department head/supervisor or designated representative before forwarding to the Finance Department for processing.  All time sheets should reflect the total hours to be paid and show whether the time is regular, overtime, comp, vacation, holiday or sick hours.  The Finance Department may review time sheets but the Finance Department will not be responsible for checking the accuracy of the time sheets. Time sheets should be forwarded to the Finance Department no later than 11:00 a.m. on the Monday morning preceding Thursday’s payroll.   If time sheets are not received on time, the Finance Department cannot guarantee the employee will be paid on the designated payroll date.  Any adjustments to an employee’s pay not caused by a Finance Department error will be adjusted on the next payroll processing or at the discretion of the Finance Department.


The Giles County Highway Department will fax a time record sheet showing the compilation                   of each employee’s time for the two-week period as well as fringe benefits to be paid and any       

deduction changes to Finance Department by 11:00 a.m. on the Monday morning preceding Thursday’s payroll.  This will serve as their record to process their payroll and their actual time

sheets will remain at the Highway office.


Schools:  All extra pay and leave of absences must be turned into the School Payroll Clerk by the end of the day on the 5th day of the month.  All substitutes should be sent to the Finance Office to complete a Direct Deposit Authorization form before they began work.


If any department head/supervisor chooses to allow a designated representative to sign time sheets, written authorization must be on file at the Finance Office.



  1. All new employees must physically come to the Finance Office and complete an I-9, W-4, and a Direct Deposit Authorization Form on their first day of work.  NO EXCEPTIONS.  All new employees should bring their current driver license and social security card with them for identification.  If an employee does not have this documentation, they should contact the Finance Office to ascertain other acceptable forms of identification.  A Salary Authorization form must be completed for each new hire and salary change.  This form should include the new salary and line distribution by which the salary is to be funded.  The form should be signed by the department head/supervisor.  No new employee will be placed on the payroll system before the employee has completed the new hire process with the Finance Office.  No current employee salary will be changed without a completed Salary Authorization form on file in the Finance Department.


All employee pay is by direct deposit in a bank checking or savings account unless the finance director or the deputy finance director authorize a check to be written.  This should be an exception and not the normal procedure.  No pay will be directly deposited to a prepaid bank card of any kind that allows direct deposit of pay checks.  No exceptions.


Online pay stubs will be mandatory for School and County personnel.


  1. Every effort will be made by the Finance Department to ensure that employees are paid correctly.  If an employee is underpaid, the adjustment will be made on the next payroll unless the underpayment was the result of the Finance Department’s error.  If so, the underpayment will be corrected within three business days.  If it is determined that an employee has been overpaid, the adjustment will be made on the next payroll.


If an employee terminates and it is determined that they have been overpaid, the Finance Office will deduct the overpayment from the employee’s final salary.  On June 1 of each fiscal year if it is determined that an employee has been overpaid during the fiscal year and the overpayment had not been detected, the employee’s June salary will be adjusted for the overpayment.  All over/underpayments of salary should be adjusted before June 30th of the current fiscal year unless authorization is given by the Finance Director to extend the payment of the adjustment.


  1. All garnishments/levies for employee wages should be submitted to the Finance Department so               the appropriate amount can be deducted and remitted from the employee’s wages.


  1. When an employee terminates employment, all pay due should be paid to the employee on the                 next payroll following the employee’s termination date.  This would include regular, comp,                  vacation and overtime hours due.


  1. All requests for verification of employment should be submitted to the Finance Department for completion.  All requests must have the written consent of the employee except where only hire date and position are requested.  No information concerning employee’s job performance or conduct shall be given out by the Finance Department.


  1. Every effort will be made by the Finance Office to insured that an employee’s deductions are taken correctly.  If it is determined an employee has overpaid, a vendor check will be issued to the employee within two (2) months of the overpayment being detected.  If it is determined

an employee has underpaid, the amount of the underpayment will be taken out of the next

payroll or if the amount is over $25.00 over the next four payrolls for County employees and the

next two payrolls for school employees at the employee’s request.  All deduction exceptions must be cleared within in two months of detecting the over/under payment unless authorization is granted by the Finance Director to extend the payment of the adjustment.


  1. A participation rate of 25% or above is needed for any new voluntary deduction to be set up on payroll.  The Finance Director has the authority to approve representatives to offer personal services to Giles County employees.  The Finance Director may ask for a Request for Proposal as needed.


  1. The Finance Department does not maintain personnel files for employees except those employees employed by the Finance Department.  The Finance Department does secure the Direct Deposit information of all county and school employees as well as any medical information relating to HIPPA.  All other information maintained by the Finance Department is considered to be payroll files related to salary information and enrollment in voluntary insurance, etc.

















































Chapter 11




Section 11.1 Credit Cards – Credit cards are to be used on a limited basis.  The Office of Financial Management maintains and secures the following credit cards:  SunTrust Visa cards, Wal-Mart, and Home Depot.  These cards are securely maintained and a detailed log is kept as to who and when a card is used.  Each credit card statement is reconciled at the end of the month accompanied by an individual receipt.


  1. SunTrust Credit Cards – Cards are used for on-line purchases and for vendors that do not take a purchase order and do not have store cards.  Any department requesting use of the SunTrust credit card must physically conduct the transaction at the Finance Office. Any exception will be the discretion of the Finance or the Deputy Director for the removal of the card outside of the Finance Office.  The Finance Office will maintain a credit card for the County/Highway and one for the Board of Education.


  1. Any unauthorized transaction will become the responsibility of the person conducting the transaction.

































Chapter 12



Section 12.1 Public Records Request – Consistent with the “Best Practices Guidelines” published by the OORC, the County has adopted written public records request policy.  The policy should be applied consistently throughout various offices, departments, or divisions within the County.  The proposed policy contains:


  1. The process for making request to inspect public records and/or to receive copies of public records (including whether government issued photo ID’s are required and whether written requests for copies are required.)


  1. The process for responding to request (including the use of required forms.)


  1. The process for whether and when fees will be charged for copies of public records (including establishments of charges pursuant to the Schedule of Reasonable Charges.)


Attached are the following key documents:


  1. Public records request form
  2. Instructions for completing records request form
  3. Copy charge and fee schedule
  4. Employee guideline to calculate production charges
  5. Form letter for honoring the request
  6. Form letter for denying request
  7. Policy on frequent and multiple requests
  8. OORC’s Best Practices Guidelines





Chapter 13




13.1 Emergency Medical Services Write Off Policy – Attached below is the County Commission approved EMS Write Off Policy.
Giles County Emergency Medical Service

Collection and Write – Off Policy




It is the intent of Giles County to establish a standardized policy for patient collections and aged accounts exceeding 120 days.




This policy applies to all charged accounts generated by the response or transportation of patients by the Giles County Emergency Medical Service.




A patient statement is sent once a claim has been adjusted by the last known payer.  Statements are generated every thirty days for a total of three statements over 90 days.


The final statement message indicates that the account will be referred to an outside collection agency if not paid or resolved.


After the third and final statement and no contact is made by the patient/guarantor the account will be placed with an outside collection agency.




Giles County will accept payment plans.

Giles County will offer in the month of January a 20% discount if paid in full.





Adjustment or automatic write-off is a procedure to an account in which collection is no longer expected.  Approved adjustments are as follows:


  1. Insurance adjustments mandated by Federal and State governments (Medicare, Medicaid/TennCare, Workers Comp


  1. Balance less than $25.00


  1. Deceased patient provided there is no estate to be filed


  1. Bankruptcy of debtor





Hardship/Write Offs:


Patients/guarantors stating a financially hardship may be eligible to complete a financial hardship application.  Upon completion, the Giles County Hardship/Write Off Board, consisting of the Giles County Chancery Court Clerk, Giles County Trustee and the Giles County EMS Director, shall review the application and determine if a discount shall be granted.


Delinquent Accounts:


Accounts exceeding 120 days without any approved adjustments shall be placed with a collection agency for collection.


The collection agency will attempt to collect the delinquent accounts including phone calls, letters and reporting the accounts to the credit reporting bureaus.


The collection agency shall provide monthly a list of exhausted accounts to the Hardship/Write Off Board.  After review, the Board shall submit the accounts to the Finance Office for consolidation to be presented to the Financial Management Committee for final approval to be written off.


Accounts shall be billed and pursued consistently regardless of: race, religion, age or gender.





























Chapter 14

Unclaimed Property



14.1 Unclaimed Property –In reference to T.C.A., § 66-29-113, Every person holding funds or other property, tangible or intangible, presumed abandoned under this part shall report to the treasurer with respect to the property as provisioned.  Procedures are as follows:


  1. Unclaimed property as of June 30 of the previous fiscal year shall be remitted and reported to the Treasurer of the State of Tennessee by May 1.


  1. Due diligence is required for all properties $50 and above.


(1)   Mail first class letter to the owner.  Purpose of the letter is to give the owner opportunity to collect the funds prior to submission to the Unclaimed Property Division.


(2)   Must wait 60 days after mailing before submission to the Unclaimed Property Division if no response from owner.



































Chapter 15




15.1 Disposal of Surplus Property – In reference to T.C.A., § 5-21-118, (b) (4), The Finance Director shall be responsible for the public sale of all surplus materials, equipment, building and land.  Procedures are as follows:


  1. County property to be considered surplus, obsolete or unusable, the Department Head or Elected Official shall submit the following information to the Finance Department:


(1)   Description of asset, which shall include, quantity, make, model, serial or VIN when      applicable

(2)   Reason of disposal

(3)   School Department shall receive School Board approval before submission to Finance Department


  1. Director of Finance shall submit property declared surplus to the Financial Management             Committee for final approval.


15.2 Methods of Disposal of Surplus Property – The Director of Finance or designee shall be responsible for all sales of county-owned property, real or personal in nature, that has become surplus, obsolete, or unusable shall be made by public auction or sealed bid in the discretion of the Finance Director.  “Public auction” includes sale by internet auction as outlined in T.C.A., § 5-21-130, which states, authorized to conduct a sale of county-owned property that has become surplus, obsolete, or unusable on any Internet auction web site that is approved by the county’s financial management committee. The following shall be methods of disposal:


(1) Internet auction web site GovDeals (approved by committee April 7, 2016)

(2) Public Auction

(3) Sealed Bid