The Jackson County commission discussed at its work session Tuesday afternoon the requirements certain county entities have to meet to receive TVA in lieu of tax dollars.

According to Senate Bill 347, passed in March 2018, these entities must submit an “annual accounting of the use of the funds appropriated” to the Jackson County Commission no later than Sept. 30 of each year.

The bill also says in the event an annual accounting is not furnished, the commission may reduce or terminate the funding for the next fiscal year for the entity failing to furnish the report by a majority vote of the commission. The bill says all resulting excess money shall then be transferred to the general fund of the county.       

The entities receiving funds that are supposed to submit annual accounting of the funds to the commission are the Jackson County Hospital Board, Scottsboro-Jackson County Rescue Squad, Jackson County Economic Development Authority, all Jackson Country volunteer fire departments in good standing with the Jackson County Association of Volunteer Fire Departments and the Mountain Lakes Chamber of Commerce.

During the work session, Commission Chairman Tim Guffey asked County Administrator Bob Manning if any of the entities listed had turned in a budget to receive the funds.

Manning answered, “No sir.”     

District 2 Commissioner Jason Venable said the commission has requested budgets in the past, but in his seven years on the county commission, he has never seen anyone provide a budget. Manning said the county entities may not know that they are supposed to provide the commission with a budget.

“It doesn’t look like we’re getting the documentation we’re supposed to be getting,” said Guffey.

District 3 Commissioner Melinda Gilbert said the county organizations should be notified that they are required to submit a budget to the commission. Guffey then asked Manning to send a letter with senate bill 347 attached to these county entities requesting each one to send a budget.

Guffey said the commission would revisit the issue at its next work session. He said the commission would have a chance to see if they receive any response from the organizations.                                                                                  

(1) comment


The commission has it wrong. Quote, in part: Senate Bill 347, passed in March 2018, these entities must submit an “annual accounting of the use of the funds appropriated†That does not mean the submission of a budget, the law says nothing about a budget submission. There is no definition within the bill which became law about "annual accounting of the use of funds appropriated." An annual accounting could be a directors statement, a budget or any other process which demonstrates the proper accounting of the funds disbursed to the entities. Also, many of the entities mentioned are separate corporate entities. There is no authorization in state law which grants specific authority for the county commission to review the budgets much less approve of the budgets of separate corporate entities not connected with the Jackson County Commission. The commission is attempting to overextend its power for the purpose of taking money due to its' budget crisis.

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