Smith County Finance Department operates under the authority of the “County Financial Management System of 1981” (TCA 5-21-101 through 5-21-129). The Centralized Finance Office is responsible for administering the finances maintained through the County Trustee for all funds of the various departments, agencies and boards of Smith County Government (including financial activities of the Smith County Board of Education). The Finance Department’s primary responsibility is to provide purchasing, accounts payable, accounting, budgeting, payroll, human resources (excludes HR for schools), reporting of fixed assets, debt management and cash management. In addition to these services, Smith County Finance is committed to providing reporting and financial analysis to all of the various departments, the Smith County Budget Committee, the Smith County Board of Commissioners, the Smith County Board of Education, and the citizens of Smith County.