Accounting & Purchasing
At CUD, the Comptroller oversees the accounting, purchasing, and facilities management functions, with assistance from other staff members. An annual financial report is prepared in accordance with generally accepted accounting principles, and is subject to an annual audit by a firm approved by the State Comptroller of the Treasury, Division of Municipal Audit. A link to the most recently completed audit is available on the Public Notice tab of this website.
CUD’s accounting records are maintained on an accrual basis, for each fiscal year ending September 30. A notice is published in a newspaper each year before December 31, providing summary financial information for the previous fiscal year. This notice usually is published before the completion of the annual audit.
The accounting department processes payroll for all employees, processes all invoices into our accounts payable system, and issues checks in payment of all company obligations. The department also monitors the investment of all company funds and is responsible for acquiring capital financing when necessary for construction projects.
The accounting department maintains fixed asset records, construction job cost accounting records and inventory records for supplies and materials used in construction and maintenance.
The Purchasing Coordinator is responsible for approving all purchases for the district. Purchasing guidelines are set forth by state statute and Board policy. These policies generally require competitive bids for all purchases in excess of $10,000. Whenever possible, bids are solicited from vendors who are included in the TAUD vendor list. Anyone interested in being included in this list should contact TAUD at 615 896-9022 or go to www.taud.org.
The Purchasing Coordinator is responsible for maintaining the functionality and appearance of all physical facilities operated by CUD. He oversees contracts with service providers for custodial, maintenance, fire safety, lawn care/landscaping, and insect control services. CUD makes our facilities available to certain nonprofit organizations for meetings, and the facilities manager is responsible for coordinating with these agencies for these events.
Telephone: (615) 225-3304
Telephone: (615) 225-3302
Telephone: (615) 225-3325
Telephone: (615) 225-3303
Telephone: (615) 225-3321