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2017 Tennessee Code
Title 13 - Public Planning and Housing
Chapter 26 - Human Resource Agency Act of 1973
§ 13-26-109. Uniform accounting system.
Universal Citation: TN Code § 13-26-109 (2017)
- (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 systems shall be subject to the approval of the commissioner of finance and administration.
- (c) Upon such approval each human resource agency shall establish and maintain the uniform accounting system.
- (d) No state appropriation shall be released to a human resource agency until such agency has established the required accounting system.
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