Benton County sets budget and spending rules after local approval

The budget committee prepares a yearly spending plan for the county legislative body to consider. The plan covers Benton County's expected revenue and proposed spending for the coming budget year, including borrowing and spending by county departments and activities. The legislative body may return a recommended budget to the committee up to two times; if it fails a third time, the legislative body must prepare and adopt its own budget. If the budget is not adopted by August 31, the State Comptroller may grant an extension after extraordinary circumstances are shown. The committee begins work after the second Monday in March. The budget year begins July 1 unless another date is set by law.

County officials must track spending against the approved budget and get a purchase order before making an expense. These rules apply to Benton County officials and departments spending county funds. Departments and offices may spend only funds that have been legally committed. An official who spends more than the funds available or more than the amount approved for that purpose may be personally liable for the excess, along with the sureties on the official's bond. An official must receive a purchase order before making an expense.

The county legislative body approves rules for investing idle county cash, and covered county representatives must not have a personal financial interest in county purchases. These provisions cover Benton County funds and the listed county officials, employees, and board members. Investment rules must follow the cited Tennessee law. The conflict rule covers listed officials, employees, and board members, including their spouses, and applies to county purchases of supplies, materials, equipment, or property.

County officials and employees who violate the act may face removal, and the county attorney must investigate certain complaints of official misconduct. These provisions apply to Benton County officials and employees, with the complaint investigation duty applying to county officers within the county attorney's jurisdiction. Removal applies to an official or employee found to have violated the act or failed to follow it. For a complaint alleging misconduct by a county officer, the county attorney must investigate and, upon finding reasonable cause, start a removal case in court.