Tennessee Statutes
§ 13-14-108 — Uniform accounting system
Tennessee·Title 13
(a)The comptroller of the treasury is directed to develop a uniform accounting system conforming to generally accepted accounting principles for the governing boards operating under this chapter.
(b)Such uniform accounting system shall be subject to the approval of the commissioner of finance and administration. Upon such approval, each development district shall establish and maintain the uniform accounting system.
(c)No state appropriation shall be released to a development district until such district has established the required accounting system.
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Legislative History
Acts 1976, ch. 665, § 5; T.C.A., § 13-1413.
Nearby Sections
15
§ 13-10-101
Chapter definitions§ 13-10-102
Functions of commissioner§ 13-10-104
Authority of commissioner to inspect property and records and conduct investigations and hearings§ 13-10-107
State financial assistance - Contingencies§ 13-10-109
Financial assistance - Approved sources§ 13-10-201
Responsibility for implementation§ 13-10-202
Financial and legal independence§ 13-10-203
Enforcement authority§ 13-10-204
Confidentiality of information§ 13-10-205
Audits and reporting§ 13-10-206
Authority to adopt policies and regulations§ 13-11-101
Short title§ 13-11-102
Purpose§ 13-11-103
Chapter definitions