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Department of Finance

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Chad S. Marcum
1 East Bockman Way, Room 204, Sparta, TN 38583

The White County Department of Finance operates under the authority of the County Financial Management System of 1981 (T.C.A. §§ 5-21-101 through 5-21-129) which consolidates all financial activities of the County Government, Highway Department, and School System under a single department.  This consolidation reduces potentially wasteful redundancy created in having separate accounting systems and processes for the three aforementioned departments.

The department of finance is tasked with maintaining all funds in conformity with generally accepted accounting principles (GAAP), ensuring compliance with all rules and regulations established by the Tennessee Comptroller of the Treasury and Tennessee Commissioner of Education, as well as complying with all laws of the State of Tennessee.   The department of finance is overseen by the White County Financial Management Committee which appoints the Director of Finance.  The White County Financial Management Committee is comprised of the County Executive, Highway Superintendent, Director of Schools, and four county commissioners.


The White County Department of Finance, under the supervision of the director and subject to the policies and procedures adopted by the financial management committee, is responsible for the following:

  • Budgeting
  • Accounting Fiscal Procedures
  • Payroll Accounting
  • Purchasing
  • Employee Benefits
  • Cash Management
  • Fixed Assets
  • Accounts Receivable
  • Accounts Payable
  • Industrial Development Loans