Operating under Chapter 49 of the Private Act of 1979 as
amended in 1982, the mission of the Rutherford County Finance Department is to conform to
generally accepted principles of governmental accounting and shall be in substantial
agreement with the recommendations of the National Council of Governmental Accounting and
as prescribed by the State Comptroller of the Treasury, State Commissioner of Education
and other state and federal agencies.
It is the responsibility of the Rutherford County
Finance Department to maintain a centralized accounting department which oversees payroll,
accounting, and budgeting functions of all funds of the County General Operation, Highway
Department and Board of Education as well as all other funds designated by the County
Commission.