The Trustee for Perry County, Tennessee, serves the county with the collection and management of Perry County’s funds. The Trustee has three major functions:

1. collecting all state and county taxes on property
2. accounting for and disbursing county funds (including proper apportionment and determination of fund availability)
3. investing temporarily idle county funds

Serving in the roles of banker and bookkeeper for the county, the Trustee must receive the county’s bills; keep a fair and regular account of all the money received; keep a successive warrant book, or a book showing all bills received, ruled in columns, showing the number, payee or holder, date of the day of presentation, and amount of the bill; pay the legal demands (just claims) immediately if there are unappropriated funds sufficient to do so; otherwise, to deliver the demand to the owner endorsed, and pay it in numerical order; keep fair and regular accounts of such payments; and furnish the county executive with any papers and vouchers necessary for perfecting any settlement with any person who is accountable for county revenue.

It is the responsibility of the Trustee to assure that proper accounting measures are maintained for the county and that records are available for review by the County Commission and the Mayor as budgets are developed.

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