Heather McGaha, Finance Director
The Finance Director assists the Budget Committee and Cocke County Legislative Body in preserving and improving the sound financial condition of Cocke County Government. The Department of Finance is responsible for purchasing, accounting, budgeting, payroll, cash management, and all other such financial matters of the county. Under the direction of the Finance Director, the Department is responsible for the development and administration of Cocke County’s Budget and the County payroll along with numerous other responsibilities.
The Finance Department works closely with the County Mayor, Department of Education, Highway and Sanitation Departments along with other departments and offices of county government and County Legislative Body.
All annual budgets are coordinated and prepared in this office and each budget is monitored throughout the year to make sure every office operates within the guidelines of the adopted budget. Cocke County operates under the County Budgeting Law of 1957.
The financial management system conforms to the generally accepted principles of governmental accounting and the rules and regulations established by the Comptroller of the Treasury and Tennessee State Law.
This responsibility includes making sure the county books are kept in compliance with all state and local rules and regulations and in accordance with GAAP (Generally Accepted Accounting Principles). This office works closely with the Budget Committee and the County Commission in all areas of finance.
Relative to accounting and bookkeeping responsibilities, this office prepares all payrolls, pays all bills, records all revenue, and prepares month-end and year-end reports. In addition, it is responsible for preparing for and coordinating the annual audit.