(a) Local governments are encouraged to use current electronic technology to perform the business functions of their offices.
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Terms Used In Tennessee Code 4-30-103

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • local government: means any county, metropolitan government, municipality or other political subdivision of this state. See Tennessee Code 4-30-102
(b) Prior to any local government implementing new electronic technology associated with the disbursement of public funds, purchasing or the sale of local government assets or the collection of various taxes, fines, fees or payments, the local government shall file a plan with the comptroller of the treasury for comments. The plan shall be filed at least thirty (30) days prior to implementation.
(c) The plan shall contain the following information:

(1) A description of the business process and the technology to be utilized;
(2) A description of the policies and procedures related to the implementation of the electronic technology;
(3) Documentation of internal controls that will ensure the integrity of the business process; and
(4) The estimated implementation cost and a statement as to whether the implementation of the new electronic technology will be implemented within the existing operating resources of the office or indicate prior approval of the governing body if additional operating resources are needed.
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