(a) There is created a special agency account in the state general fund to be known as the “state park fund,” hereinafter referred to in this part as the “fund.”

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Terms Used In Tennessee Code 11-3-302

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(b) Any fund balance remaining unexpended at the end of a fiscal year in the fund shall be carried forward into the subsequent fiscal year.
(c) Interest accruing on investments and deposits of the state park fund shall be carried forward into the subsequent fiscal year.
(d) Unless otherwise specified in this part, the funds realized from voluntary contributions generated from the operation of state parks under the control or supervision of the division of parks shall be deposited in the fund. No part of the fund shall be diverted to the general fund or any other public fund.
(e) Moneys in the fund shall be invested by the state treasurer in accordance with § 9-4-603. The fund shall be administered by the commissioner of environment and conservation.
(f) Moneys in the fund shall only be expended and obligated in accordance with appropriations made by the general assembly.
(g) Moneys in the fund shall only be expended in accordance with this part.
(h) Any revenues realized from user fees charged by the state parks shall be deposited in a sub-account within the fund which shall be governed by this part except the restriction regarding salaries in § 11-3-304.
(i) Any revenues derived from the payment of fees charged at state parks and any fines, penalties, forfeitures, or contraband allocated to state parks pursuant to state law shall be deposited in the fund.