Tennessee § 9-2-138 - Reconciliation of county fund accounts with trustee's records — Monthly and quarterly reports.
Full text of Tennessee Tennessee Code Annotated § 9-2-138 — Reconciliation of county fund accounts with trustee's records — Monthly and quarterly reports., with citation guidance and answers to common questions.
§ 9-2-138. Reconciliation of county fund accounts with trustee's records — Monthly and quarterly reports.
The administrative officers and employees shall reconcile their respective fund accounts with the records of the county trustee, and shall make a report at the end of each month showing the condition of the respective fund accounts. As to each fund, the report shall include the balance at the beginning of the month, receipts and expenditures for the month, and the balance at the end of the month. The monthly reports shall also include a reconciliation of the trustee's balances with the balances of the department, office, board, commission or agency. The reports shall be retained in the permanent files of the department, office, board, commission or agency. At the end of each quarter, the officers charged herein with making monthly reports shall prepare a quarterly report summarizing the monthly reports of that quarter, and a copy of the same shall be filed with the county fiscal agent. Acts 1957, ch. 355, § 2; T.C.A., § 9-238. Cross-References. Penalty for failure to perform duty under section, § 9-2-139 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 9-2-138
What does Tennessee Code Annotated § 9-2-138 cover?
Section 9-2-138 ("Reconciliation of county fund accounts with trustee's records — Monthly and quarterly reports.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 9-2-138?
A common citation format is "Tennessee Code Annotated § 9-2-138" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 9-2-138 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.