(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.
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Terms Used In Tennessee Code 13-26-109

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(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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