Tennessee Code Title 8. Public Officers and Employees § 8-22-115

(a) The county legislative body may employ an auditor to audit the books, annually, of the officers named in § 8-22-101. The auditor, if employed, shall be employed by a committee of not less than three (3) appointed by the county legislative body of such county from the members of the county legislative body, which committee shall require the auditor so employed to furnish bond for the faithful performance of such duty.

(b) The auditor employed shall examine the books and records in each office to ascertain whether the incumbent has properly taxed all fees, commissions, emoluments, etc., which accrued or should have accrued to the county during the period covered by the audit, and whether the officer has collected all such fees as should have been collected by the officer or which could have been collected by due diligence. The auditor shall also examine the statements of receipts to ascertain if the officer has properly accounted for and paid to the county the proper amounts due it. The auditor shall also examine all expense statements and ascertain if all items of expense included therein were properly incurred and were properly chargeable against the county.

(c) Such accountant or auditor shall submit a report in writing to the county mayor as soon after the completion of the audit as practicable. If it is shown by the report that any officer enumerated in § 8-22-101 has failed properly to account to the county for any sum collected by the officer or has received credit for any item improperly allowed, in either event, the county legislative body shall take proper steps to recover from such officer all such sums.