2021 Tennessee Code
Part 3 - Reimbursement of Health Care Provider Costs
§ 12-4-303. Eligibility to Receive Payment

To be eligible to receive payment, the contracting health care providers shall use uniform statistics and classification of accounts as published by the American Hospital Association for all accounting records, or any other acceptable accounting methods approved by the department of health, in consultation with the comptroller of the treasury and the Tennessee Hospital Association.