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CITY COMPTROLLER

Memphis Charter art. 38
in effect

Memphis Charter, art. 38, § 323 Office created and office of City Clerk abolished; election; term; bond; salary.

Sec. 323. - Office created and office of City Clerk abolished; election; term; bond; salary. There is created the office of Comptroller of the City of Memphis, and the office of City Clerk is abolished. The Comptroller shall be elected by the Board of Commissioners of the City of Memphis upon nomination by the Mayor. The first person elected to the office of Comptroller shall hold said office until January 1, 1938, and thereafter the term of said office shall be for two years. The Comptroller shall be required to execute a bond to the City of Memphis for such amount, not less than $100,000, as shall be determined by the Board of Commissioners. The salary of the Comptroller shall be fixed by the Board of Commissioners in a sum of not less than $4,000.00 per annum. (Priv. Acts 1937, ch. 123, § 2)

Memphis Charter, art. 38, § 324 Comptroller substituted for City Clerk; powers and duties of clerk vested in Comptroller; obligations executed by Clerk validated.

Sec. 324. - Comptroller substituted for City Clerk; powers and duties of clerk vested in Comptroller; obligations executed by Clerk validated. In addition to all of the duties, powers, liabilities, rights, and obligations herein conferred upon the Comptroller, he shall also be vested with all of the duties, powers, liabilities, rights, and obligations of the present City Clerk of the City of Memphis, and the words "City Clerk," wherever the same may appear in the present Charter of the City of Memphis, are stricken, and the word "Comptroller" shall be substituted in lieu thereof. All bonds, notes, or other obligations of the City of Memphis executed by the City Clerk prior to the date on which the office of City Clerk is abolished and the office of Comptroller substituted therefor are declared to be the valid and binding obligations of the City of Memphis, notwithstanding the fact that said bonds, notes, or other obligations may be issued, sold or delivered subsequent to the date on which the duties of the City Clerk are assumed by the City Comptroller under the provisions of this Act. (Priv. Acts 1937, ch. 123, § 18)

Memphis Charter, art. 38, § 325 Deputies, auditors and other employees; power to administer oaths; removal.

Sec. 325. - Deputies, auditors and other employees; power to administer oaths; removal. The Board of Commissioners of the City of Memphis is authorized to provide the Comptroller with two or more deputies, who shall be designated as Deputy Comptrollers, and who shall have the power of deputies, and such auditors and other employees as the Board of Commissioners may deem necessary for the efficient conduct of said office. The Board of Commissioners of the City of Memphis may, by resolution, authorize one of said deputies to act as Comptroller during the absence or disability of the Comptroller. The Comptroller and his deputies shall have power to administer oaths. One of said deputies shall act as clerk of the Board of Commissioners of the City of Memphis, shall attend all of the meetings of said Board of Commissioners, shall keep the minutes and records of the Board of Commissioners, and shall perform such other duties as may be assigned to him by the Comptroller. One of said deputies shall be the chief accountant of the City of Memphis, and perform such other duties as may be assigned to him by the Comptroller. Salaries of the Deputy Comptrollers, auditors and other employees in the office of the Comptroller shall be fixed by the Board of Commissioners of the City of Memphis. The duties of the auditors and other employees shall be defined by the Board of Commissioners. The Comptroller may be removed from office in the manner now provided for the removal of officers of the City of Memphis by section 52 of chapter 54 of the Acts of Tennessee of 1905. (Priv. Acts 1937, ch. 123, § 2; Priv. Acts 1937, ch. 499)

Memphis Charter, art. 38, § 326 Supervision of general accounts; records required; preservation of contracts, books, documents, etc.

Sec. 326. - Supervision of general accounts; records required; preservation of contracts, books, documents, etc. The Comptroller shall have supervision and control of the general accounts of the City. He shall keep suitable and proper records in his office, showing the financial operations and financial condition of the City. He shall keep a complete and accurate record of all the property, assets, claims and liabilities of the City. He shall keep a true, accurate, and proper record of all expenditures authorized. He shall keep in a safe place all contracts, books, documents, records, papers, insurance policies, indemnity bonds, and other bonds of all the officers and employees of the City of Memphis, and he shall receive and preserve in his office all books, vouchers and papers relating to the fiscal affairs of the City of Memphis. (Priv. Acts 1937, ch. 123, § 3)

Memphis Charter, art. 38, § 327 Destruction of public records.

Sec. 327. - Destruction of public records. The Board of Commissioners of the City of Memphis, upon certification by the Comptroller, City Attorney and the head of any department, board or bureau, or office of the City of Memphis, shall have authority, by resolution, to authorize the Comptroller to destroy any documents, cancelled notes, bonds, and/or coupon books, vouchers, papers, or cancelled blank forms, pertaining to any department, board, bureau, or office of the City of Memphis. Before such resolution is adopted, the Board of Commissioners shall be required to determine that the instruments to be destroyed are of no further value to the City of Memphis. The Board of Commissioners of the City of Memphis shall have no power to authorize the destruction of any of the minute books of the City of Memphis. (Priv. Acts 1937, ch. 123, § 3)

Memphis Charter, art. 38, § 328 Approval of bonds by City Attorney and Comptroller.

Sec. 328. - Approval of bonds by City Attorney and Comptroller. Before any bond of any officer or employee of the City of Memphis shall be approved by the Board of Commissioners, said bonds shall have received the approval of the City Attorney as to form and legality, and the Comptroller shall have approved the same as to qualification of sureties. (Priv. Acts 1937, ch. 123, § 4)

Memphis Charter, art. 38, § 329 Drawing and signing of checks.

Sec. 329. - Drawing and signing of checks. All checks drawn for and on behalf of the City of Memphis shall be issued and signed by the Comptroller, and countersigned by the City Treasurer. Any Deputy Comptroller may be designated by the Comptroller, after first being approved by the Mayor, to draw checks of the City of Memphis, with the same effect as if signed by the Comptroller, such designation to be in writing, and in triplicate, filed with the Mayor, the City Treasurer, and the depository bank, provided that the Mayor may make such designation if the Comptroller be absent or disabled and there be no one in the Comptroller's office designated to act. Any such designation may be revoked by the Comptroller by filing the revocation with the Mayor, the City Treasurer, and the depository bank. (Priv. Acts 1937, ch. 123, § 5)

Memphis Charter, art. 38, § 330 Department heads to prepare estimate of receipts and requirements; duty of Comptroller to prepare financial analysis annually; information required.

Sec. 330. - Department heads to prepare estimate of receipts and requirements; duty of Comptroller to prepare financial analysis annually; information required. On or before the first day of May of each year, the Commissioner of each department of the City of Memphis shall prepare an estimate of the receipts and requirements of such department for the ensuing year, upon a form prescribed by the Comptroller. The Comptroller shall prepare for the Board of Commissioners from such departmental statements an analysis, with his suggested financial plan for conducting the affairs of the City for the ensuing fiscal year. The analysis shall include the following information, and such other information as the Board of Commissioners may from time to time require: (1) Detailed estimate of expense. Detailed estimate of the expense of conducting each department and office of the City for the ensuing fiscal year; the classification of the estimates shall be as nearly uniform as possible for the main division of all departments. (2) Appropriation. Appropriations for corresponding items for the current year, with reasons for increases and decreases recommended as compared with requests for the ensuing year. (3) Amount of debt. The amount of the total and net debt of the City together with a schedule of maturities of bond issues. (4) Interest; principal. A statement of the amounts to be appropriated for interest on the City debt, for paying off any serial bonds maturing during the year, and such sinking funds required by law. (5) Itemization of anticipated income. An itemization of all anticipated income of the City from sources other than taxes and bond issues, with a comparative statement of the amounts received by the City from each of the same or similar sources for the last preceding fiscal year. (6) Estimate of money to be raised. An estimate of the amount of money to be raised from taxes and from other sources, which shall be necessary to meet the proposed expenditures. (7) Other required information. Such other information as is necessary to clarify items, or as may be required by the Board of Commissioners. (Priv. Acts 1937, ch. 123, § 6; Ord. No. 1553, § 3, 8-3-1965)

Memphis Charter, art. 38, § 331 Submission of consolidated financial statement to Mayor; duty of Mayor to draft appropriation ordinance, etc.

Sec. 331. - Submission of consolidated financial statement to Mayor; duty of Mayor to draft appropriation ordinance, etc. The Comptroller, pursuant to the foregoing requirements, shall submit to the Mayor, on or before May 15 of each year, a consolidated statement for all departments, and the Mayor shall proceed informally to the consideration of said estimates of requirements with the various commissioners and draft a proposed appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. The passage of such ordinance shall be as now provided for other City ordinances, and said ordinance shall be adopted on or before June 30 of each year. (Priv. Acts 1937, ch. 123, § 6; Ord. No. 1553, § 3, 8-3-1965)

Memphis Charter, art. 38, § 332 Limitation upon authority to authorize withdrawals from current revenues.

Sec. 332. - Limitation upon authority to authorize withdrawals from current revenues. The Comptroller shall have no power to authorize the withdrawal of any funds constituting the current operating revenues of the City of Memphis from the treasury of the City of Memphis, nor shall any obligations for the expenditure of any such fund be incurred except in pursuance of the annual budget ordinance; provided, that the Board of Commissioners may expend in any year a greater amount for any department or for any corporate purpose than shall have been appropriated in the annual budget, provided that the current revenue shall be available for such purposes, and provided further, that said expenditures shall be authorized by ordinance or resolution duly passed by the Board of Commissioners. (Priv. Acts 1937, ch. 128, § 8)

Memphis Charter, art. 38, § 333 Unencumbered balance of appropriation to revert to general fund; additional appropriations.

Sec. 333. - Unencumbered balance of appropriation to revert to general fund; additional appropriations. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund, and shall be subject to reappropriation by the Board of Commissioners; but appropriations may be made during any year from any unencumbered balance or any unappropriated funds to be paid out of the income of the current year in furtherance of improvements or for any corporate purpose which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned. (Priv. Acts 1937, ch. 123, § 8)

Memphis Charter, art. 38, § 334 Accounts for each classification of appropriations to be kept.

Sec. 334. - Accounts for each classification of appropriations to be kept. The Comptroller shall be required to keep accounts for each classification of appropriations made by the Board of Commissioners, and each such account shall show the appropriations made thereto, the amounts drawn thereon, the unpaid obligations charged against it, and the unencumbered balance to the credit thereof. (Priv. Acts 1937, ch. 123, § 8)

Memphis Charter, art. 38, § 335 Examination and payment of pay rolls, claims, etc.

Sec. 335. - Examination and payment of pay rolls, claims, etc. The Comptroller shall be required to examine all pay rolls, bills, and other claims and demands against the City, and shall issue no checks for payment unless he finds that the pay rolls, bills, or claims are in proper form, correctly computed and duly approved; and that they are due and payable; that an appropriation has been made therefor which has not been exhausted; and that there is money in the treasury to make payment. (Priv. Acts 1937, ch. 123, § 9)

Memphis Charter, art. 38, § 336 Money deemed to be in treasury for purpose of Comptroller's certification; investigation of pay rolls and claims.

Sec. 336. - Money deemed to be in treasury for purpose of Comptroller's certification; investigation of pay rolls and claims. All moneys actually in the treasury to the credit of a fund from which they may be drawn, all moneys anticipated to be received from taxes or other sources to the amount stated in the annual budget estimate and appropriated in the annual appropriation ordinance or in any amendment thereto, all moneys anticipated to be received from assessments due and money's to be derived from bonds, notes and certificates of indebtedness, either then or previously authorized, and either sold or to be sold, shall, for the Comptroller's certification, be deemed in the treasury to the credit of the appropriate fund and subject to certification. The Comptroller may investigate any pay roll, bill or claim, and for that purpose may summon before him any officer, agent, or employee, other than members of the Board of Commissioners, of the City, any claimant or other person, and examine him upon oath or affirmation relative thereto, and if he finds a pay roll, bill, or claim to be fraudulent, erroneous, or otherwise invalid, he shall not issue a check therefor, and shall promptly notify the Mayor and the Commissioner in whose department said pay roll, bill or claim originated of the facts and circumstances surrounding such transaction. (Priv. Acts 1937, ch. 123, § 9)

Memphis Charter, art. 38, § 337 Appropriation required for expenditures out of funds derived from sale of bonds.

Sec. 337. - Appropriation required for expenditures out of funds derived from sale of bonds. No expenditures shall be made out of any funds derived from the sale of bonds unless an appropriation has been made for such expenditure by resolution of the Board of Commissioners of the City of Memphis. (Priv. Acts 1937, ch. 123, § 10)

Memphis Charter, art. 38, § 338 Limitation upon power to authorize withdrawal of sums derived from sale of bonds.

Sec. 338. - Limitation upon power to authorize withdrawal of sums derived from sale of bonds. The Comptroller shall have no power to authorize the withdrawal of any sums from funds derived from the sale of bonds except in pursuance to appropriations made by resolution of the Board of Commissioners. But no expenditure shall be made out of any funds derived from the sale of bonds except for the purpose or purposes for which the bonds were authorized to be issued, unless the funds to be expended constitute a surplus over and above the amount necessary for the accomplishment of the purpose or purposes for which the bonds were issued. (Priv. Acts 1937, ch. 123, § 10; Priv. Acts 1937, ch. 499)

Memphis Charter, art. 38, § 339 Issuance of pay roll checks.

Sec. 339. - Issuance of pay roll checks. The salaries and wages due the employees of the various departments of the City government, excepting those departments under separate boards and commissions named in section 2, chapter 515, of the Private Acts of Tennessee of 1929, shall be duly set forth in a pay roll schedule to be approved by the Commissioner of the department in which said employees are employed, and when said schedule is approved by said Commissioner, one check may be issued by the Comptroller for the whole amount shown in said schedule payable to the employee in the Comptroller's office who shall be designated to handle the pay roll, and said employee shall make distribution to the various employees as set forth in said schedule. (Priv. Acts 1937, ch. 123, § 11)

Memphis Charter, art. 38, § 340 Issuance of checks for payment of purchases.

Sec. 340. - Issuance of checks for payment of purchases. All purchases made as provided in section 3, of chapter 515 of the Private Acts of Tennessee of 1929 [§ 223 herein] shall be set forth by departments in a schedule of invoices payable, which shall be approved by the Commissioner of the department for which said purchases were made, and when said schedule has been approved by the Commissioner of such department or departments, checks may be issued by the Comptroller for the payment of such obligations. (Priv. Acts 1937, ch. 123, § 11)

Memphis Charter, art. 38, § 341 Certification of balances; approval of contracts, etc.

Sec. 341. - Certification of balances; approval of contracts, etc. No contract, order, agreement or other obligation involving the expenditure of money out of appropriations made by the Board of Commissioners shall be entered into, nor shall any order for such expenditure be valid, unless the Comptroller shall first certify that there is an unencumbered balance in the appropriation account, properly chargeable, sufficient to meet the obligation entailed by said contract, agreement, order, or other document. Such certification shall be evidenced by the word "Approved" and the signature of the Comptroller or the Deputy Comptroller on such contract, agreement, obligation, or order, or by his certificate. Provided, that whenever it shall become necessary to enter into any agreement or contract involving an expenditure not exceeding $1,000.00, for emergency purposes, the approval of such expenditure by the Commissioner of that department of the City government entering into such contract or agreement shall be authority for the disbursement of such funds by the Comptroller. (Priv. Acts 137, ch. 123, § 12)

Memphis Charter, art. 38, § 342 Notification of Mayor and department head of insufficient funds to pay obligations.

Sec. 342. - Notification of Mayor and department head of insufficient funds to pay obligations. If any claim, contract, order, agreement, or other document shall be presented to the Comptroller for which no appropriation has been made, or there shall not be a sufficient balance in the proper fund for the payment thereof, or which for any other cause should not be approved, he shall notify the Mayor and the Commissioner of the department wherein said matter originated for further consideration. (Priv. Acts 1937, ch. 123, § 12)

Memphis Charter, art. 38, § 343 Authority to prescribe and regulate manner of paying creditors, etc.

Sec. 343. - Authority to prescribe and regulate manner of paying creditors, etc. The Comptroller shall prescribe and regulate, by and with the approval of the Board of Commissioners, the manner of paying creditors, officers, and employees of the City. (Priv. Acts 1937, ch. 123, § 12)

Memphis Charter, art. 38, § 344 Authority to regulate manner of making audits and requisitions for purchases.

Sec. 344. - Authority to regulate manner of making audits and requisitions for purchases. The Board of Commissioners shall require proper fiscal accounts, records, settlements and reports to be kept, made and rendered to the Comptroller by the several departments and divisions of the City government, and the Comptroller shall be required to control and continually audit the same, and prescribe forms, rules and regulations therefor. The Comptroller, by and with the approval of the Board of Commissioners, shall regulate the manner of the making of all requisitions for purchases. (Priv. Acts 1937, ch. 123, § 15)

Memphis Charter, art. 38, § 345 Authority of board to make rules and regulations governing Comptroller.

Sec. 345. - Authority of board to make rules and regulations governing Comptroller. The Board of Commissioners of the City of Memphis shall have authority by ordinance to adopt and promulgate such other rules and regulations governing the conduct and operation of the office of City Comptroller as they may deem right and proper. (Priv. Acts 1937, ch. 123, § 20)
Source: City of Memphis, Code of Ordinances and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/tn/memphis/codes/charter?nodeId=PTICHRELA_ART38CICOFetched: 10/28/2026

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