The county legislative body may create a committee of not less than three members of the county legislative body to employ an auditor to audit the books of the officers and employees of the county. T.C.A. § 8-15-101 et seq. 911 and school special fund would fall under these guidelines.

Mandatory if employing an accountant to audit county books. Consists of at least three members of the county commission appointed by the county commission (8-15-102 et seq.)