Tennessee § 9-1-101 Fiscal year for state and county government

Tennessee Statutes

§ 9-1-101 — Fiscal year for state and county government

Tennessee § 9-1-101

Title9

This text of Tennessee § 9-1-101 (Fiscal year for state and county government) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 9-1-101 (2026).

Text

(a)The fiscal year of state government shall hereafter commence on July 1 of each year and end on the following June 30. This fiscal year shall be followed in making appropriations and in financial reporting, and shall be uniformly adopted by all departments, institutions, offices and agencies of state government.

(b)Unless otherwise allowed by the comptroller of the treasury upon grounds of special hardships, the fiscal year of the counties of the state shall begin on July 1 of each year and shall end on the following June 30. The fiscal year shall constitute the budget year and the year for accounting and reporting of each and every fund, office, department, institution, activity and agency of the county government, but the aforementioned provision shall be in addition to, and not in l

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(a) The fiscal year of state government shall hereafter commence on July 1 of each year and end on the following June 30. This fiscal year shall be followed in making appropriations and in financial reporting, and shall be uniformly adopted by all departments, institutions, offices and agencies of state government. (b) Unless otherwise allowed by the comptroller of the treasury upon grounds of special hardships, the fiscal year of the counties of the state shall begin on July 1 of each year and shall end on the following June 30. The fiscal year shall constitute the budget year and the year for accounting and reporting of each and every fund, office, department, institution, activity and agency of the county government, but the aforementioned provision shall be in addition to, and not in lieu of, any accounting and reporting now required of any official by general law.

Legislative History

Amended by 2017 Tenn. Acts, ch. 271,s 1, eff. 5/4/2017. Acts 1937, ch. 33, § 27; C. Supp. 1950, § 255.27; Acts 1957, ch. 311, § 1; T.C.A. (orig. ed.), § 9-101.