13-26-109 - Uniform accounting system. - Tennessee Statutes

13-26-109. Uniform accounting system.

(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 the provisions of this chapter.

(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.

[Acts 1976, ch. 666, § 5; T.C.A., § 13-2109.]