Tennessee § 9-2-102 Uniform accounting system

Tennessee Statutes

§ 9-2-102 — Uniform accounting system

Tennessee § 9-2-102

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This text of Tennessee § 9-2-102 (Uniform accounting system) 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. § 9-2-102 (2026).

Text

(a)It is the duty of the department of audit to prescribe a uniform system of bookkeeping designating the character of books, reports, receipts, and records, and the method of keeping same, in all state, county, and municipal offices, including utility districts, which handle public funds. It is the duty of all officials to adopt and use the system and the character of books, reports, and records designated; provided, that the comptroller of the treasury may approve any existing system. The approval of such systems by the comptroller of the treasury is subject to the concurrence of the commissioner of finance and administration.

(b)It is the duty of all local governments that are subject to the audit requirements of the comptroller of the treasury and that handle public funds to close th

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(a) It is the duty of the department of audit to prescribe a uniform system of bookkeeping designating the character of books, reports, receipts, and records, and the method of keeping same, in all state, county, and municipal offices, including utility districts, which handle public funds. It is the duty of all officials to adopt and use the system and the character of books, reports, and records designated; provided, that the comptroller of the treasury may approve any existing system. The approval of such systems by the comptroller of the treasury is subject to the concurrence of the commissioner of finance and administration. (b) It is the duty of all local governments that are subject to the audit requirements of the comptroller of the treasury and that handle public funds to close their official accounting records and to have those records available for audit no later than two (2) months after the close of their fiscal year.

Legislative History

Amended by 2015 Tenn. Acts, ch. 41,s 1, eff. 7/1/2015. Acts 1907, ch. 602, § 78; Shan., § 969a; 3; Code 1932, § 1681; mod. C. Supp. 1950, § 1681; Acts 1975, ch. 173, § 1; T.C.A. (orig. ed.), § 9-202.