2021 Tennessee Code
Title 9 - Public Finances
Chapter 3 - Local Governments

Part 1 - Funding of Local Debt

§ 9-3-101. Serial Bonds Authorized - A municipal or public corporation organized under the laws of...

§ 9-3-103. Term of Loan Agreements — Security for Loan Agreement - Whenever any county, metropolitan government, incorporated town or city or...

Part 2 - General Audit Provisions

§ 9-3-202. Investigation of Delinquent Taxes - In making such audit, the auditors shall also investigate and...

§ 9-3-203. Improperly Assessed Personal Property - Such auditors shall have the authority to:

§ 9-3-204. Filing of Report — Further Duties - Within a reasonable time after the completion of any such...

§ 9-3-206. Access to Records - These auditors shall have access to all books, records and...

§ 9-3-213. Person or Firm Making Audit to Furnish Copy to Comptroller of the Treasury - Any person or firm making such audit shall furnish a...

Part 3 - Misappropriation of State-Shared Funds

§ 9-3-302. Funds May Be Withheld in Year Subsequent — Amount Equal to Amount Misappropriated - The commissioner of finance and administration may withhold such funds...

§ 9-3-303. Right to Appeal the Determination of Comptroller of the Treasury - Any county or county official aggrieved by the determination of...

Part 4 - Local Government Modernization Act of 2005

§ 9-3-401. Short Title - In order to ensure local governments in Tennessee maintain adequate...

§ 9-3-402. Determination of Local Governments Not in Compliance With Accounting and Financial Reporting Standards — Development of Work Plan - The comptroller of the treasury shall determine those local governments...

§ 9-3-403. Assistance to Develop Work Plan - If a local government fails to submit a work plan...

§ 9-3-404. Penalties and Restrictions for Failure to Implement Accounting and Financial Reporting Standards - If a local government fails to implement accounting and financial...

§ 9-3-407. Corrective Action Plan - Each local government with one (1) or more audit findings...

Part 5 - Public Employee Defined Benefit Financial Security Act of 2014

§ 9-3-501. Short Title - This part shall be known and may be cited as...

§ 9-3-502. Applicability of Part - This part shall apply to political subdivisions that provide defined...